THE EFFECT OF THE EFFECTIVENESS OF THIRD-PARTY FUNDS, BOPO, FINANCING, AND CAPITAL ADEQUACY RATIO ON PROFIT DISTRIBUTION MANAGEMENT

摘要

This study aims to examine the effect of third-party fund effectivity, BOPO (operational expenses to operational revenue), capital adequacy and financing risk towards profit distribution management. The population in this research was Islamic banks registered in Bank Indonesia during the 2013-2017 period. Samples in this study were selected by using purposive sampling method and obtained 40 observation samples. The analysis technique used in this research was multiple linear regression analysis. The result of this research showed that BOPO has a negative effect on profit distribution management, while third-party funds effectivity, financing risk, and capital adequacy have no effect on profit distribution management.