PENGARUH PROPORSI DANA PIHAK KETIGA, RISIKO PEMBIAYAAN, DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT (Studi Empiris: Bank Umum Syariah Periode 2015-2018)

Qurata Ayun, Aina (2019) PENGARUH PROPORSI DANA PIHAK KETIGA, RISIKO PEMBIAYAAN, DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT (Studi Empiris: Bank Umum Syariah Periode 2015-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Proporsi Dana Pihak Ketiga (PDPK), Risiko Pembiayaan (RP), dan Proporsi Pembiayaan Non Investasi (PPNI) terhadap Profit Distribution Management (PDM) pada bank umum syariah periode 2015-2018. Penelitian ini menggunakan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi berganda dengan bantuan software IBM SPSS 25. Populasi dari penelitian ini adalah Bank Umum Syariah yang terdaftar di Bank Indonesia periode 2015 sampai dengan 2018. Sampel yang ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 6 bank umum syariah. Sehingga total observasi dalam penelitian ini sebanyak 96 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder yang berupa laporan keuangan triwulan. Hasil penelitian menunjukkan bahwa (1) Proporsi Dana Pihak Ketiga (PDPK) berpengaruh positif dan signifikan terhadap Profit Distribution Management (PDM), (2) Risiko Pembiayaan tidak berpengaruh terhadap Profit Distribution Management (PDM), (3) Proporsi Pembiayaan Non Investasi (PPNI) berpengaruh positif dan signifikan terhadap Profit Distribution Management (PDM). (4) Proporsi Dana Pihak Ketiga, Risiko Pembiayan, dan Proporsi Pembiayaan Non Investasi secara simultan berpengaruh signifikan terhadap Profit Distribution Management (PDM). Kata Kunci : Proporsi Dana Pihak Ketiga, Risiko Pembiayaan, Proporsi Pembiayaan Non Investasi, dan Profit Distribution Management ABSTRACT This study aims to examine whether there is an effect of the Proportion of Third Party Funds (PDPK), Financing Risk (RP), and Proportion of Non Investment Financing (PPNI) on Profit Distribution Management (PDM) in sharia commercial banks period 2015-2018. This study uses a quantitative approach, measured using multiple regression-based methods with the help of the IBM SPSS 25 software. The population of this study is sharia commercial banks registered with Bank Indonesia for the period 2015-2018. The sample is determined based on the purposive sampling method, with the number of a sample of 6 sharia commercial banks. So that the total observations in this study were 96 observations. The data used in this study are secondary data in the form of quarterly financial statements. The results showed that (1) Proportion of Third Party Funds (PDPK) has a positive and significant effect on Profit Distribution Management (PDM), (2) Financing Risk has no effect on Profit Distribution Management (PDM), (3) Proportion of Non-Investment Financing (PPNI) has a positive and significant effect on Profit Distribution Management (PDM). (4) Proportion of Third Party Funds, Financing Risk, and Proportion of Non-Investment Financing simultaneously have a significant effect on Profit Distribution Management (PDM). Keywords: Proportion of Third Party Funds, Financing Risk, Proportion of Non-Investment Financing, and Profit Distribution Management

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMaksudi, YusufUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 12 Oct 2021 04:51
Last Modified: 12 Oct 2021 04:51
URI: http://repository.stei.ac.id/id/eprint/5495

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