أثر تسعير المرابحة بالاعتماد على سعر الفائدة LIBOR على الأداء المالي للمصارف الإسلامية : دراسة حالة لعينة من المصارف الإسلامية

Abstract EN

This study aims at highlighting the process of murabaha pricing based on LIBOR and to show the impact of this on the financial performance of Islamic banks with customer's confidence in the bank as an intermediate variable replying on an ad hoc questionnaire to collect data which was analyzed using (SPSS.

v22) and (Smart PLS3).

At the end of the study, it was concluded that there is a positive, statistically significant relationship between Murabaha pricing based on the LIBOR interest rate and the financial performance of the Islamic bank with customer confidence as an intermediary variable, at a level of significance of 5%.

The study also recommends the need to find an alternative indicator for the LIBOR interest rate that is compatible With the provisions and principles of Islamic Sharia law.