Faktor-faktor yang Mempengaruhi Profit Distribution Management pada Unit Usaha Syariah di Indonesia

Abstract

FACTORS INFLUENCE PROFIT DISTRIBUTION MANAGEMENT OF SHARIAH BUSINESS UNIT IN INDONESIA This study aims to analyze the factors that influence the Profit Distribution Management over depositor’s fund in shari’ah banks in Indonesia. The dependent variable used in this study is Profit Distribution Management (PDM). Independent variables used in this study are capital adequacy, effectivity of depositors’ funding, financing risk, growth of gross domestic product, proportion of non investing financing, proportion of depositors’ funding, elimination of productive asset deletion and bank age. Samples of this research are Sharia Business Unit lists in Bank Indonesia period 2009 to 2013. Data collected by purposive sampling method with criteria such as (1) Sharia Banks which is categorized as Sharia Business Unit, (2) Sharia Business Unit annual financial statements period 2009-2011 and has been published in Bank Indonesia or on the website of Islamic banks respectively and (3) Shariah Business Unit has data which is needed for variabel measurement. Number of samples in this research are 18 banks. The test results indicate that capital adequacy, effectivity of depositors’ funding, financing risk, growth of gross domestic product, proportion of non investing financing, proportion of depositors’ funding, elimination of productive asset deletion and bank age have significant effect on the Profit Distribution Management in Indonesia simultaneously. Capital adequacy and effectivity of depositors’ funding have positive and significant effect on the Profit Distribution Management partially. While the financing risk, growth of gross domestic product, proportion of non investing financing, proportion of depositors’ funding, elimination of productive asset deletion and bank age haven’t significant and negative effect on the Profit Distribution Management (PDM) in Indonesia.