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

ABSTRAK

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION
MANAGEMENT PADA BANK UMUM SYARI’AH
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 Indonesia. 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.
Kata Kunci: Kecukupan Modal (CAR), Efektifitas Dana Pihak Ketiga (FDR),
Resiko Pembiayaan (NPF ), Proporsi Dana Pihak Ketiga (PDPK),
Beban Operasional per Pendapatan Operasional ( BOPO) ,Ukuran
Bank (UB), Profit Distribution Management (PDM).

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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.
Keywords:

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)

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