Pengaruh Manajemen Penyaluran Dana Terhadap Distribusi Bagi Hasil Perbankan Syariah di Indonesia

Abstract

The Indonesian sharia banking has passed twenty years of depelovement period but can’t reach even 5% of Indonesian national banking market share. That’s why, the importance factors that affect the quality and the competitiveness of sharia banking must be evaluated, specially the profit and lost sharing distribution. The purpose of this study is to analyze the effects of fund management toward profit and lost sharing distribution of Indonesian sharia banking. Population of this reaserch is all of sharia commercial banks during six years research, since 2010 till 2014. After screening according to several aspects, BRI Syariah, BMI, BSM, and BNI syariah are selected to become samples of this research. The data in this study is secondary data that contains of sharia banking financial performance on 2010-2014 obtained from financial statements published by each sharia banking and calculated using RBBR standard regulated by Indonesian financial service authority. This research used moderated regression analysis with classic assumption test before. This research proved that all independent variables simultaneously have significant effect to profit and lost sharing distribution of sharia banking. Partially, reserve ratio, PLS Financing, and fix income financing have positive and significant effect even moderated by operational income ratio or not, while PLS Deposit ratio don’t have significant effect.