Pengaruh Murabahah dan Ekuitas terhadap Earning After Tax BTPN Syariah 2014–2025

Abstract. This study aims to determine the effect of murabahah financing and total equity on after- tax earnings at Bank BTPN Syariah for the 2014–2025 period. The background of this study is based on extreme fluctuations in after-tax earnings at Islamic commercial banks in Indonesia (6 banks). The 2014–2025 period was obtained by Bank BTPN Syariah, so Bank BTPN Syariah became the object of research. After-tax earnings are influenced by other factors and one that has not been widely studied is the influence of murabahah financing and total equity factors. Therefore, the purpose of this study is to analyze the effect of murabahah financing and total equity on after-tax earnings at Bank BTPN Syariah for the 2014–2025 period. The theoretical basis used is the theory of financial performance and financing which states that murabahah financing and total equity can increase after-tax earnings. This study uses a quantitative method with an associative research type. The data used are primary data from Bank BTPN Syariah's quarterly financial reports for the period of Quarter IV 2014 to Quarter III 2025 with a total of 44 documents observed and analyzed using the total sampling technique. The data analysis method used is multiple linear regression with the help of EViews software. The results of the study indicate that partially murabahah financing has a positive and significant effect on earnings after tax, while total equity also has a positive and significant effect on earnings after tax. Simultaneously, murabahah financing and total equity have a significant effect on earnings after tax with an Adjusted R-Square value of 0.913857. The conclusion of this study shows that optimizing murabahah financing and strengthening the capital structure play an important role in increasing earnings after tax at Bank BTPN Syariah. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah dan total ekuitas terhadap earning after tax pada Bank BTPN Syariah periode 2014–2025. Latar belakang penelitian ini didasarkan pada fluktuasi ekstream pada earning after tax di bank umum syariah di Indonesia (6 bank). Periode 2014-2025 diperoleh Bank BTPN Syariah, sehingga Bank BTPN Syariah menjadi objek penelitian. Earning after tax dipengaruhi oleh faktor-faktor lain dan yang belum banyak diteliti adalah pengaruh faktor pembiayaan murabahah dan total ekuitas. Sehingga tujuan penelitian ini adalah untuk menganalisis pengaruh pembiayaan murabahah dan total ekuitas terhadap earning after tax di Bank BTPN Syariah periode 2014-2025. Dasar teori yang digunakan adalah teori kinerja keuangan dan pembiayaan yang menyatakan bahwa pembiayaan murabahah dan total ekuitas dapat meningkatkan earning after tax. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan berupa data primer laporan keuangan triwulanan Bank BTPN Syariah periode Kuartal IV 2014 hingga Kuartal III 2025 dengan jumlah 44 dokumen yang di observasi dan dianalisis menggunakan teknik total sampling. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa secara parsial pembiayaan murabahah berpengaruh positif dan signifikan terhadap earning after tax, sedangkan total ekuitas juga berpengaruh positif dan signifikan terhadap earning after tax. Secara simultan, pembiayaan murabahah dan total ekuitas berpengaruh signifikan terhadap earning after tax dengan nilai Adjusted R-Square sebesar 0,913857. Simpulan penelitian ini menunjukkan bahwa optimalisasi pembiayaan murabahah dan penguatan struktur permodalan berperan penting dalam meningkatkan earning after tax Bank BTPN Syariah.