Analisis Faktor-Faktor yang Mempengaruhi Manajemen Distribusi Laba pada Bank Syariah di Indonesia

Abstract

This study aims to examine the factors that influence profit distribution management at islamic banks in indonesia in 2016-2020. This type of research is quantitative approach research. data source used in this research is data obtained from Financial Service Authority amounts to 12 banks In 2016-2020. This research approach the method used is panel data. The results showed that partially Capital Adequacy and Market Concentration had a positive and significant effect on profit distribution management. Syirka Funds, Asset Composition and Bank Age had a positive and insignitificant on profit distribution management, while Market Share and Effectiveness Syirka Funds had a negative and significant effect on profit distribution management. Simultaneously Market Share, Syirka Funds, Effectiveness Syirka Funds, Asset Composition, Capital Adequacy, Market Concentration, Bank Age have a significant effect on on profit distribution management.