Faktor-Faktor Yang Mempengaruhi Profit Distribution Management Pada Bank Umum Syari’ah Di Indonesia Periode 2011-2014

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ii

ABSTRAK

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION

MANAGEMENT PADA BANK UMUM S

YARI’A

H

DI INDONESIA PERIODE 2011-2014

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh

Kecukupan Modal (

CAR

), Efektifitas Dana Pihak Ketiga (

FDR

), Resiko

Pembiayaan

(

NPF

), Proporsi Dana Pihak Ketiga (

PDPK

), Beban Operasional per

Pendapatan Operasional (

BOPO

) dan Ukuran Bank (

UB

) terhadap

Profit

Distribution Management

(PDM) pada Bank Umum Syari’ah di Indonesia

periode 2011-2014. Penelitian ini menggunakan Data Sekunder yang diperoleh

dari website Bank Indonesia, yaitu

www.bi.go.id

dan website masing-masing bank

Syari’ah dengan menggunakan sample sebanyak 8 Bank Umum Syari’ah dari 11

populasi Bank Umum Syari’ah selama periode 2011

-2014. Variabel penelitian ini

terdiri dari

Profit Distribution Management

(PDM) sebagai Variabel Dependen

dan Kecukupan Modal (

CAR

), Efektifitas Dana Pihak Ketiga (

FDR

), Resiko

Pembiayaan

(

NPF

), Proporsi Dana Pihak Ketiga (

PDPK

), Beban Operasional per

Pendapatan Operasional (

BOPO

) dan Ukuran Bank (

UB

) sebagai Variabel

Independen. Penelitian ini menggunakan Analisis Statistik Deskriptif, Uji Asumsi

Klasik, Uji Hipotesis dan Analisis Regresi Berganda. Hasil penelitian ini

menunjukkan bahwa

Kecukupan Modal (

CAR

), Efektifitas Dana Pihak Ketiga

(

FDR

), Resiko Pembiayaan

(

NPF

), Proporsi Dana Pihak Ketiga (

PDPK

), Beban

Operasional per Pendapatan Operasional (

BOPO

) dan Ukuran Bank (

UB

) secara

simultan berpengaruh tidak signifikan terhadap

Profit Distribution Management

(PDM) pada Bank Umum Syari’ah di Indonesi

a. Hasil uji parsial menunjukkan

Kecukupan Modal (

CAR

), Efektifitas Dana Pihak Ketiga (

FDR

), Resiko

Pembiayaan

(

NPF

), Beban Operasional per Pendapatan Operasional (

BOPO

) dan

Ukuran Bank (

UB

) berpengaruh positif tidak signifikan terhadap

Profit

Distribution Management

(PDM) pada Bank Umum Syari’ah di Indonesia,

Sedangkan Proporsi Dana Pihak Ketiga (

PDPK

) berpengaruh negatif tidak

signifikan terhadap Bank Umum Syari’ah di Indonesia.

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iii

ABSTRACT

THE FACTORS AFFECTING PROFIT DISTRIBUTION MANAGEMENT

OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

THE PERIOD 2011-2014

The study aims to identity and analyze the effect of Capital Adequacy

Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing

(NPF), Third Party Fund (PDPK), Operational Expenses per Reveneu Expenses

(BOPO) and Size Bank (UB) to the Profit Distribution Management (PDM) of

Islamic Commercial Banks in Indonesia. This study used Secondary Data

obtained from the website of Bank Indonesia, namely www.go.id

and each bank’s

website with using 8 samples out of 11 populations of Islamic Commercial Banks

the period 2011-2014. Variables of this study consisted Profit Distribution

Management (PDM) as a Dependent Variable and Capital Adequacy Ratio

(CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF),

Third Party Fund (PDPK), Operational Expenses per Reveneu Expenses (BOPO)

and Size Bank (UB) as Independent Variables. This study used Descriptive

Statistic Analysis, Classical Assumption Test, Hypothesis Test and Multiple

Regression Analysis. The results showed that Capital Adequacy Ratio (CAR),

Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Third

Party Fund (PDPK), Operational Expenses per Reveneu Expenses (BOPO) and

Size Bank (UB) simultancously have not significant effect to the Profit

Distribution Management (PDM) of Islamic Commercial Banks in Indonesia.

Partial test result showed that of Capital Adequacy Ratio (CAR), Financing to

Deposit Ratio (FDR), Non Performing Financing (NPF), Operational Expenses

per Reveneu Expenses (BOPO) and Size Bank (UB) have positive and not

significant effect to the Profit Distribution Management (PDM) of Islamic

Commercial Banks in Indonesia, while Third Party Fund (PDPK), have negative

and not significant effect to the Profit Distribution Management (PDM) of Islamic

Commercial Banks in Indonesia.