INFLUENCE ANALYSIS OF MURABAHAH AND MUSYARAKAH RECEIVABLES WITH MODERATED REGRESSION ANALYSIS METHOD

This study aims to determine how influential Murabahah and Musyarakah receivables are on the profitability of Islamic banks with non-performing financing as a moderating variable. The population in this study are Islamic banks in Indonesia from 2015 to 2019. The sample for this study is 14 banks. This research methodology uses a saturated sample, namely where the entire population is sampled. data analysis method using panel data regression, EVIEWS. Based on the results of this study. Murabaha receivables have a negative effect on the profitability of Islamic banks. Musyarakah financing affects the Profitability of Islamic Banks. Murabahah Receivables and Musyarakah Financing jointly affect the Profitability of Islamic Banks. Non-performing financing weakens the relationship between Murabahah Receivables and Bank SyariahProfitability. Non performing financing strengthens the relationship between Musyarakah Financing and Bank SyariahProfitability .


INTRODUCTION
Banks are the most important financial institutions in a country that greatly influence the good economy macro or micro [3]. Conventional banks use an interest system that is vulnerable to the country's economic conditions, while a principled bank Shari'ah does not charge interest but invite participation in the funded business sector. The principle of profit sharing is a basic characteristic of shari'ah banking, the shari'ah principle is proven to be able to survive and have better and consistent performance in carrying out its intermediary function[1] [2].
Islamic financing principles , namely where financing Sharia is the provision of money or claims equivalent to that based on an agreement or agreement between the bank and the party financed to return the money or claims after a certain period of time in exchange for profit sharing. Providing loans/financing to customers based on the principles of profit sharing, buying and selling, or buying and selling which are free from setting interest and providing a sense of security, because what is given to customers is non-cash goods and there is no predetermined interest charge [4][5] [6]. Profitability is the Bank's ability to generate profits from bank operational activities. The ability to generate profits can be seen from the paidup capital or the amount of funds invested. This limit will provide information about the amount of own capital used to obtain these profits and bank profits in a certain period. In this research profitability is measured by return on assets [7]. Profitability is the level of profit achieved by the company during its operations.
Profits that are worth sharing with customers are profit sharing .The higher the profit generated, the better the bank's ability to maximize the operation of the assets owned by the bank. It can be said that a high profit rate reflects a good manager's performance so that the bank's future prospects are also good. the higher the profitability of the company will also increase profits [8].
Method optimizing profitability banks must try keep going in matter collection fund in form for results and profitability the generated because exists continuing customers borrow money from Islamic banks the way it should be done by the bank for the customer want to trust Islamic banks the with method make form activity or with increase right service[9]. Based on the table above, we can see that financial ratios fluctuate from year to year. Of the six financial ratios above, ROA has the lowest percentage compared to other financial ratios, while ROA is used to measure bank profitability because it is measured by assets whose funds mostly come from public savings funds. The greater the ROA of a bank, the greater the level of profit achieved by the bank and the better the position of the bank in terms of asset use, therefore the bank must This work is licensed under a Creative Commons Attribution 4.0 International License ISSN : 1979-9292 E-ISSN : 2460 further increase murabahah receivables and musyarakah financing in order to increase ROA. ROA is very influential on the merits of a bank. So thus researchers use ROA in looking at the profitability of Islamic banks in Indonesia. Profitability is the level of profit achieved by the company during its operations. Profits that are appropriate for distribution to customers are profit sharing. The higher the profit generated, the better the bank's ability to maximize the operation of the assets owned by the bank. It can be said that a high profit rate reflects a good manager's performance so that the bank's future prospects are also good. the higher the profitability of the company will also increase profits[10] [11].
To optimize its profitability, banks will try to increase the collection of funds from available funding sources. Efforts to increase profitability must also be accompanied by efforts to improve the quality of distribution of productive activities. Each investment in the productive activities of Islamic banks is assessed for its quality based on the guarantee approach, character approach, repayment capacity, business feasibility and the bank's function approach as a financial intermediary institution. In Bank Indonesia regulation No.279/9/PBI/2007, "Utilization of actives in a bank can be seen from the productive activities it has." One of the productive active components owned by Islamic banks is financing. Financing is one of the business products of sharia banks that are able to generate profits [12].

RESEARCH METHODS
The data used in this research is secondary data, this research was conducted in 2015-2019. The object of this research is Islamic Banks in Indonesia. The variables of this study are Murabahah Receivables, Musyarakah Financing, nonperforming financing and Profitability of Islamic Banks. Whereas the subjects in this study were Islamic banks in Indonesia for the 2015-2019 period The research population totaled 14 banks and 14 banks were used as samples using the saturated sample technique , namely a saturated sample which is a sampling technique when all members of the population are used as research samples. The analysis technique in this research uses quantitative research methods, which consist of several ways of processing data on quantitative methods, namely: Descriptive Analysis, Classical assumption test, Classical assumption test consists of several parts (Normality test, Multicollinearity test , Heteroscedasticity test ), Regression analysis test panel data , and Hypothesis Test ( Persial significant test (t test) ).
In this study, data processing was carried out using Moderated Regression Analysis ( MRA ). This test is useful for knowing the relationship of the independent variable to the dependent variable and knowing the relationship of the moderating variable in strengthening or weakening the relationship of the independent variable to the dependent variable. Researchers use the EVIEWS.9 application to test the results of the data processing.
The coefficient of determination is used to assess the goodness-fit of the regression model.

RESULTS AND DISCUSSION
The object of research is Islamic banks in Indonesia in the 2015-2019 period. The data source used is a secondary data source obtained by taking data published by the OJK.
Analysis of the coefficient of determination in multiple linear regression is used to determine the percentage contribution of the independent variables consisting of Mudharabah and Musyarakah Financing simultaneously to the dependent variable Profitability of Islamic Banks.

Partial Test
The t test is used to test the effect of the independent variables partially on the dependent variable, moderating variable. This test is carried out with the condition that if the profitability t count <0.05 then H 0 is rejected and H a is accepted. Meanwhile, if the profitability t count > 0.05 then H 0 is accepted and Ha is rejected. The results of data analysis can be seen in the following table:

Moderated
Regression Analysis (MRA) test . In MRA an analytical approach is used which maintains sample integrity and is the basis for controlling the influence of moderating variables. This method is used to test the independent variable moderated by Non Performing Financing on the dependent variable, namely Profitability. The results of data analysis can be seen in the following

Result
Based on the results obtained from the regression test, the regression coefficient is -0.0001 and has a t-statistic of -7.339 with a profitability of 0.000 with a significance level of 0. 05