Faktor-faktor yang Mempengaruhi Profit Distribution
Management (Studi Pada Bank Umum Syariah di
Indonesia Periode 2014-2017)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Mariani, Mariani
Subject
Akuntansi Keuangan
Datestamp
2022-02-16 04:54:48
Abstract :
Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh proporsi dana pihak ketiga, penyisihan penghapusan aset produktif, net core operational margin, dan suku bunga terhadap profit distribution management pada Bank Umum Syariah di Indonesia periode 2014-2017. Penelitian ini menggunakan studi deskriptif dengan pendekatan kuantitatif, yang diukur dengan menggunakan teknik regresi linier berganda dengan program SPSS 23.00. Populasi dalam penelitian ini adalah Bank Syariah yang tercatat di OJK tahun 2014-2017 sebanyak 13 bank umum syariah. Kriteria pemilihan sampel berdasarkan teknik purposive sampling dengan jumlah sampel sebanyak 10 bank umum syariah, sehingga total observasi dalam penelitian sebanyak 160 (seratus enam puluh) observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi masing-masing bank umum syariah, pengujian hipotesis dengan menggunakan uji t. Hasil penelitian menyimpulkan (1) Proporsi Dana Pihak Ketiga secara parsial berpengaruh negatif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017. (2) Penyisihan Penghapusan Aset Produktif secara parsial berpengaruh positif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017. (3) Net Core Operational Margin secara parsial berpengaruh positif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017, dan (4) Suku Bunga secara parsial berpengaruh negatif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017. Kata Kunci : Proporsi Dana Pihak Ketiga, Penyisihan Penghapusan Aset Produktif, Net Core Operational Margin, Suku Bunga, Profit Distribution Management This study aims to determine and examine the effect of the proportion of third party funds, allowance for productive assets, net core operational margin, and interest rates to profit distribution management on Sharia Commercial Bank in Indonesia period 2014-2017. This research uses descriptive study with quantitative research type, which is measured by using multiple linear regression technique with SPSS program 23.00. The population in this study is the Sharia Commercial Bank are listed in OJK from 2014-2017 there is 13 sharia commercial banks. Criteria sample selection based on purposive sampling technique is 10 sharia commercial banks, so the total of observation in the research as many as 160 (one hundred and sixty) observations. The data are used in this research is secondary data. Data completion technique using documentation method through official website of each sharia commercial bank, hypothesis test is using t test. The results concluded (1) The proportion of Third Party Funds partially have a negative and significant effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014-2017. (2) Allowance for Productive Assets partially have a positively and significantly effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014- 2017. (3) Net Core Operational Margin partially have a positively and significantly effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014-2017, and (4) Interest rate partially have a negative and significant effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014 -2017. Keyword: Proportion of Third Party Funds, Allowance for Productive Assets, Net Core Operational Margin, Interest Rate, Profit Distribution Management
Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh proporsi dana pihak ketiga, penyisihan penghapusan aset produktif, net core operational margin, dan suku bunga terhadap profit distribution management pada Bank Umum Syariah di Indonesia periode 2014-2017. Penelitian ini menggunakan studi deskriptif dengan pendekatan kuantitatif, yang diukur dengan menggunakan teknik regresi linier berganda dengan program SPSS 23.00. Populasi dalam penelitian ini adalah Bank Syariah yang tercatat di OJK tahun 2014-2017 sebanyak 13 bank umum syariah. Kriteria pemilihan sampel berdasarkan teknik purposive sampling dengan jumlah sampel sebanyak 10 bank umum syariah, sehingga total observasi dalam penelitian sebanyak 160 (seratus enam puluh) observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi masing-masing bank umum syariah, pengujian hipotesis dengan menggunakan uji t. Hasil penelitian menyimpulkan (1) Proporsi Dana Pihak Ketiga secara parsial berpengaruh negatif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017. (2) Penyisihan Penghapusan Aset Produktif secara parsial berpengaruh positif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017. (3) Net Core Operational Margin secara parsial berpengaruh positif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017, dan (4) Suku Bunga secara parsial berpengaruh negatif dan signifikan terhadap Profit Distribution Management pada Bank Umum Syariah di Indonesia Periode 2014-2017. Kata Kunci : Proporsi Dana Pihak Ketiga, Penyisihan Penghapusan Aset Produktif, Net Core Operational Margin, Suku Bunga, Profit Distribution Management This study aims to determine and examine the effect of the proportion of third party funds, allowance for productive assets, net core operational margin, and interest rates to profit distribution management on Sharia Commercial Bank in Indonesia period 2014-2017. This research uses descriptive study with quantitative research type, which is measured by using multiple linear regression technique with SPSS program 23.00. The population in this study is the Sharia Commercial Bank are listed in OJK from 2014-2017 there is 13 sharia commercial banks. Criteria sample selection based on purposive sampling technique is 10 sharia commercial banks, so the total of observation in the research as many as 160 (one hundred and sixty) observations. The data are used in this research is secondary data. Data completion technique using documentation method through official website of each sharia commercial bank, hypothesis test is using t test. The results concluded (1) The proportion of Third Party Funds partially have a negative and significant effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014-2017. (2) Allowance for Productive Assets partially have a positively and significantly effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014- 2017. (3) Net Core Operational Margin partially have a positively and significantly effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014-2017, and (4) Interest rate partially have a negative and significant effect to Profit Distribution Management on Sharia Commercial Bank in Indonesia Period 2014 -2017. Keyword: Proportion of Third Party Funds, Allowance for Productive Assets, Net Core Operational Margin, Interest Rate, Profit Distribution Management
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