PENGARUH PROFITABILITAS,LIKUIDITAS,AKTIVA PRODUK DAN RASIO KECUKUPAN MODAL TERHADAP TINGKATAN BAGI HASIL DEPOSITO MUDHARABAH

Abstrak

This study aims to analyze the effect of profitability, liquidity, productive assets, and capital adequacy ratio on the profit-sharing rate of mudharabah deposits in Islamic banking. Mudharabah deposits, as one of the investment instruments in the Islamic banking system, have specific characteristics in the form of a profit-sharing scheme influenced by the bank's financial performance and stability. This research employs a quantitative approach using secondary data derived from annual financial reports of several Islamic commercial banks registered with the Financial Services Authority (OJK) over a certain period. The analytical method used is multiple linear regression to examine the simultaneous and partial effects of each independent variable on the dependent variable, namely the profit-sharing rate of mudharabah deposits. The results show that profitability and productive assets have a positive and significant effect on the profit-sharing rate, while liquidity and capital adequacy ratio have no significant effect. These findings indicate that a bank's ability to generate profit and optimally utilize productive assets are the main factors in determining the profit-sharing amount distributed to customers. From the perspective of Islamic economics, transparency and fairness in the profit-sharing system are key principles that must be upheld to reflect sharia values in banking operations.