Pengaruh Kecukupan Modal, Efektivitas Dana Pihak Ketiga, Risiko Pembiayaan, Proporsi Pembiayaan Non Investasi, dan Umur Bank terhadap Profit Distribution Management pada Bank Pembiayaan Rakyat Syariah (BPRS) Periode 2018-2021

Abstract

This research was conducted to determine the influence of Capital Adequacy, Effectiveness of Third Party Funds, Financing Risk, Proportion of Non-Investment Financing, Operational Expenses, Operational Income, and Bank Age on Profit Distribution Management at Sharia Rural Banks for the 2018-2021 period. This research is classified as a type of causal associative research which is used to see the cause and effect relationship between two or more variables, and is quantitative research. The type of data used in this research is secondary data taken from the financial reports of each Sharia People's Financing Bank. The population in this study was 164 Sharia People's Financing Banks using a purposive sampling technique, then 95 Sharia People's Financing Banks were obtained which became the research sample with a total of 380 data observations (95 banks multiplied by 4 years). The data analysis techniques used consist of descriptive statistical analysis tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis tests. The research results show that partially the variable Proportion of Non-Investment Financing (PPNI) has no significant effect on Profit Distribution Management (PDM) while the variables Capital Adequacy (CAR), Effectiveness of Third Party Funds (FDR), Financing Risk (NPF), and Bank Age significant positive effect on Profit Distribution Management (PDM). Simultaneously, Capital Adequacy (CAR), Effectiveness of Third Party Funds (FDR), Financing Risk (NPF), Proportion of Non-Investment Financing (PPNI), and Bank Age have a positive and significant effect on Profit Distribution Management (PDM).