FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT ATAS SIMPANAN DEPOSAN PADA BANK SYARIAH DI INDONESIA PERIODE 2008-2011

Abstract

This study aims to analyze the factors that influence the profit distribution management over depositor’s fund in shari’ah banks in Indonesia. Independent variables used in this study are capital adequacy, effectivity of depositors’ funding, financing risk, growth of gross domestic product, proportion of non investing financing, proportion of depositors’ funding, elimination of productive asset deletion and bank age. The dependent variable used in this study is Profit Distribution Management. Samples of this research are shari’ah banks listed in Central Bank of Indonesia period quarter IV 2008 until quarter III 2011. Data collected by purposive sampling method with criteria such as (1) Shariah Bank which is categorized as BUS and UUS, (2) Quarterly financial statements period 2008- 2011 which are issued by shariah bank and (3) shariah bank has data which is needed for variabel measurement. Number of samples in this research are 5 banks, such as Bank Muamalat, Bank Syariah Mandiri, Bank Mega Syariah, Bank Bukopin Syariah dan Bank Rakyat Indonesia Syariah. The test results indicate that capital adequacy, proportion of non investing financing, elimination of productive asset deletion have positive effect on the Profit Distribution Management. Effectivity of depositors’ funding and proportion of depositors’ funding have negative effect on Profit Distribution Management. While growth of gross domestic product and bank age didn’t have effect on PDM.Implication of this research is hope that manager of shariah bank able to provide product with pure profit loss sharing based on shariah law