Profit Distribution Management and Determinant Factors: Empirical Study on Sharia Commercial Bank in Indonesia
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 03
Abstract
Profit Distribution Management is critical for Islamic bank managers to ensure the banks they manage are sustainable. Profit Distribution Management will serve as the foundation for depositors' decision to invest in sharia banks. The study's overarching objective is to ascertain the level of profit distribution management at a sharia commercial bank and the factors that influence it. According to this study, the distinguishing characteristics of a sharia commercial bank that affect profit distribution management are capital adequacy, the percentage of third-party funds, and the age of the bank. While macroeconomic and Sharia Supervisory Board specific factors had no effect on the profit distribution management of a sharia commercial bank. This study made a significant contribution to the Islamic banking manager, Bank Indonesia, the Sharia Financial Accounting Standards Board, and the Islamic banking depositor.
Authors and Affiliations
Sri Wahyuni, Pujiharto, Erna Handayani
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