Faktor-Faktor Yang Mempengaruhi Profit Distribution Management Pada Perbankan Syariah Di Indonesia

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.

i
Universitas Sumatera Utara

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.

ii
Universitas Sumatera Utara