i ABSTRAK
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA PERBANKAN SYARIAH DI INDONESIA
Tujuan dari penelitian ini adalah untuk mengetahui dan memberikan bukti empiris tentang pengaruh, kecukupan modal, efektivitas dana pihak ketiga, resiko pembiayaan, pertumbuhan produk domestik bruto, proporsi pembiayaan non investasi, proporsi dana pihak ketiga, penghapusan penyisihan aktiva produktif, dan umur bank, terhadap Profit Distribution Management pada perbankan syariah di Indonesia.
Penelitian ini menggunakan sampel bank umum syariah yang terdaftar di Bank Indonesia dari periode 2009-2011, dengan menggunakan kriteria tertentu, maka jumlah sampel sebanyak 8 bank umum syariah di Indonesia periode 2009-2013. Metode pengumpulan data menggunakan metode dokumentasi. Teknik analisis data menggunakan analisis regresi linier berganda.
Hasil Penelitian menunjukkan, secara simultan bahwa kecukupan modal,
efektifitas dana pihak ketiga, risiko pembiayaan, pertumbuhan produk domestik bruto, proporsi pembiayaan non investasi, dana pihak ketiga, penyisihan penghapusan aktiva produktif, dan umur bank berpengaruh terhadap Profit Distribution Management. Sedangkan secara parsial kecukupan modal, proporsi dana pihak ketiga, dan penyisihan penghapusan aktiva produktif berpengaruh positif dan signifikan terhadap Profit Distribution Management, efektitas dana pihak ketiga, dan risiko pembiayaan berpengaruh positif dan tidak signifikan terhadap Profit Distribution Management, pertumbuhan produk domestik bruto berpengaruh negatif dan signifikan terhadap Profit Distribution Management.
Namun proporsi pembiayaan non investasi, dan umur bank berpengaruh negatif dan tidak signifikan terhadap Profit Distribution Management.
ii ABSTRACT
FACTORS AFFECTING THE PROFIT DISTRIBUTION MANAGEMENT IN ISLAMIC BANKING IN INDONESIA
The purpose of this study is to investigate and provide empirical evidence about the effect of, capital adequacy, effectiveness of third-party funds, risk financing, the growth of gross domestic product, the proportion of non-investment financing, the proportion of third-party funds, the abolition of the allowance for assets, and the age of the bank, the profit Distribution Management in Islamic banking in Indonesia.
This study used a sample of Islamic banks registered in Bank Indonesia from the period 2009-2011, using specific criteria, then the total sample of 8 Islamic banks in Indonesia 2009-2013. Methods of data collection using the documentation. Analysis using multiple linear regression analysis.
Research results showed that simultaneous capital adequacy, effectiveness of third-party funds, risk financing, the growth of gross domestic product, the proportion of non-investment financing, third party funds, allowance for uncollectible accounts, and age affect the bank's Profit Distribution Management. While the partial capital adequacy, the proportion of third -party funds, and the allowance for uncollectible accounts and a significant positive effect on the Profit Distribution Management, affectivity third party funds, and risk financing and no significant positive effect on the Profit Distribution Management, gross domestic product growth and the negative effect significantly to the Profit Distribution Management. However, the proportion of non-investment financing, and bank age and no significant negative effect on the Profit Distribution Management.
