Abstract
The objective of this research to analyze the factors that influence the Profit Distribution Management on sharia banks in Indonesia. Sample of this research is sharia banks at listed in Bank Indonesia (BI) for the period of observation of 2016 - 2019. Data were collected using by purposive sampling method to Islamic Banks which publishes financial report consistently. The number of samples in this study are 8 Islamic Banks with 128 oberservation. Test analysis using assumption of classical test, hypothesis test, and multiple regression analysis.
 The result that variable proportion of non-investment financing, proportion of third party fund, bank age, effectiveness of third party funds, financing riskand third party funds significantly influence profit distribution management. The results of this study is expected that more sharia banks are capable of perform management and development of Islamic banks products based on results in accordance with the provisions of islamic sharia.
 
 Keywords: profit, investment financing, bank age, fund, risk
Highlights
Abstrak Tujuan penelitian untuk menganalisis faktor-faktor yang mempengaruhi Manajemen Distribusi Laba pada bank syariah di Indonesia
The results of this study is expected that more sharia banks are capable of perform management and development of Islamic banks products based on results in accordance with the provisions of islamic sharia
2013 Faktor-Faktor yang Mempengaruhi Pembiayaan Berbasis Bagi Hasil (Profit and Loss Sharing)
Summary
Peran perbankan syariah sebagai lembaga keuangan memiliki fungsi yang sama dengan perbankan konvensional yaitu fungsi intermediasi keuangan. Harta yang dimiliki tidak boleh ditimbun dan harus dikelola dengan baik agar harta tersebut dapat berputar, produktif dan bermanfaat bagi orang lain (Wulandari et al (2013). Peran perbankan syariah yang menjalankan segala kegiatannya berdasarkan aturan Al-Quran dan Hadist, sehingga perlu untuk bank syariah menyalurkan dana yang dihimpun sebagai pembiayaan kepada pihak lain yang membutuhkan. Hasil penelitian Farrok et al (2015) dan Mulyo dan Mutmainah (2013) menyebutkan bahwa Proporsi Dana Pihak Ketiga (PDPK) faktor yang berpengaruh signifkan terhadap pengelolaan distribusi bagi hasil Profit Distribution Management (PDM) dapat diartikan sebagai aktivitas yang dilakukan manajer dalam mengelola pendistribusian laba untuk memenuhi kewajiban bagi hasil bank syariah kepada deposannya (Mulyo dan Mutmainah (2013). Berdasarkan uraian diatas dan perbedaan hasil penelitian maka penelitian ini dilakukan untuk menguji kembali factor-faktor yang mempengaruhi profit distribution management bank syariah di Indonesia periode 2016 – 2019. Penelitian ini menggunakan variabel Proporsi Pembiayaan Non Investasi (PPNI), Proporsi Dana Pihak Ketiga (PDPK), Umur Bank (UB), Efektivitas Dana Pihak Ketiga (EDPK), Risiko Pembiayaan (RP), dan Dana Pihak Ketiga (DPK) sebagai variabel independen
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