Abstract

This study was conducted to determine the effect on Profit Distribution Management recorded in Bank Indonesia on financing for profit sharing, transparency and performance. Research conducted using RGEC Method to determine the level of performance in the company and the population of this study is a company listed in the Jakarta Islamic Index of 2012-2016. The results of this study indicate that mudharabah variables have an effect but not significant to PDM, ROA and CAR have significant effect to PDM while musharaka, transparency, FDR, GCG and BOPO have no significant effect to PDM.

Highlights

  • Bank is a financial institution or company engaged in finance

  • Banks or Conventional Banks engaged in financial services, but at this time the banking world has been more developed with the emergence of banking institutions based on the religious sharia in which is known as the Bank of Sharia

  • Sharia Bank stood in Indonesia around 1992 which is based on Act Number 7 of 1992 as the legal basis of the bank and Government Regulation Number of 1992 concerning Commercial Bank based on profit sharing principles as the legal basis of Sharia Bank and Government Regulation Number concerning Rural Bank Sharia

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Summary

Introduction

Bank is a financial institution or company engaged in finance. Banks commonly known as Commercial. In research Pratiwi (2013) which states that BOPO have a positive effect on profit distribution. While according to research Africano & Mismiwati (2017) which says that BOPO negatively affect profit distribution management. In research Pratiwi (2013) which states that the CAR has a positive effect on profit distribution. This is supported by research from Maulina (2013) which says that CAR has a positive effect on profit distribution. Hermanu's (2015) study shows that CAR negatively affects Profit Distribution Management at Sharia banks in Indonesia. According to research Africano & Mismiwati (2017) who said that CAR has no effect on profit distribution management. H6 : BOPO has a positive effect on profit distribution management H7 : CAR has a positive effect on profit distribution management

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