ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT: Studi Empiris Bank Umum Syariah di Indonesia Periode 2009-2012
Abstract: This research aims
to analyze the factors that influence the Profit Distribution Management on
public sharia banks that existed in Indonesia. The dependent variables used in
this study is Profit Distribution Management. Independent variables used in
this study are Capital Adequacy, Effectiveness of Depositors Funds, Assets
Composition, Deposits, Assets Management, Productive and the Rate of Inflation.
This research using a sample of sharia banks that listed in Bank
Indonesia (BI) in the period 2009-2012. Data were collected using a purposive
sampling technique. Analysis of the test used the assumption of classical test,
hypothesis test, and multiple regression analysis.
Multiple regression analysis test results indicating that the variable
Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition, and
Productive Assets Management positive effect significantly to Profit
Distribution Management. While Deposits and Rate of Inflation have negative
effect not significant to Profit Distribution of Management. The results of
this study is expected that more sharia banks are capable of performing
management of product development for results-based more in line with Islamic
Sharia.
Penulis: Septyana Bella
Kartika, Adityawarman
Kode Jurnal: jpakuntansidd141033