This study aimed to know the influence of non performing financing in
Mudharabah system and non performing financing in musyarakah system toward
the profitability of the the Islamic banks. A financing channeled to customers
potentially leads to financial problems. Financing problematic in the Islamic
banks can be seen from the level of non performing financing. The data used in
this study was the secondary data in the form of annual financial report in islamic
banks during period 2009 up to 2013.
The method of data analysis used in this research was multipel linier
regression analysis. The samples taken were 33 of data includes 8 Islamic banks
during the period of 5 years. The samples taken by using the purposive sampling
technique. The results showed that simultan eously non performing financing
Mudharabah and non performing financing Musyarakah affected on the
profitabilty og Islamic banks, while partially non performing financing
mudharabah didn’t affect negatively, but positively affected financing with the
significance 0,018 and non performing financing musyarakah didn’t affect the
profitability of Islamic banks.