What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia

  • Ananda Puteri Wahyuni Accounting Department, Universitas Syiah Kuala, Indonesia
  • Ratna Mulyany Accounting Department, Universitas Syiah Kuala, Indonesia
  • Zata Hulwani Zuhri Accounting Department, Universitas Syiah Kuala, Indonesia

Abstract

This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.

Published
2021-05-31
How to Cite
WAHYUNI, Ananda Puteri; MULYANY, Ratna; ZUHRI, Zata Hulwani. What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia. ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL, [S.l.], v. 7, n. 1, p. 22-32, may 2021. ISSN 2462-1838. Available at: <https://myjms.mohe.gov.my/index.php/ABRIJ/article/view/11996>. Date accessed: 17 apr. 2024. doi: https://doi.org/10.24191/abrij.v7i1.11996.
Section
Articles