FAKTOR - FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA BANK SYARIAH DI INDONESIA PERIODE 2009 – 2012

Abstract

This study aims to empirically examine the factors affecting the profit distribution management in Islamic banks in Indonesia. The samples used were 11 Islamic Banking publish their financial reports and statistical data necessary. Observation period were used from 2009-2012. This study uses two variables: the dependent variable (profit distribution management) and independent variables are composed of capital adequacy, effectiveness of third-party funds, risk financing, gross domestic product, the proportion of non-investment costs, the proportion of third-party funds, the allowance for non-productive assets, and age banks.

The hypothesis was tested using multiple regression analysis. The test results indicate capital adequacy, effectiveness of third-party funds, gross domestic product and the age of the bank significantly influence the profit distribution management. The results of hypothesis testing also found that the risk financing, the proportion of non-investment costs, the proportion of third-party funds and non-productive asset allowance no significant effect on the profit distribution management in Islamic banks in Indonesia.

Keywords        Capital Adequacy, Effectiveness of Third Party Funds, Risk Financing, Gross Domestic Product, Non-Investment Cost Proportion, Proportion of Third Party Funds, Non-Earning Assets Allowance, Age Bank and Profit Distribution Management /