HARIS MUNANDAR RAHMAN Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2024

Theses

THE EFFECT OF CAPITAL ADEQUACY, FINANCING RISK, AND EFFICIENCY ON PROFIT DISTRIBUTION MANAGEMENT AT SHARIAH BANKS IN INDONESIA By : Haris Munandar Rahman NPM : 1801203010048 Supervisor : 1. Prof. Dr. M. Shabri, S.E., M.Ec 2. Dr. Ratna Mulyany BACC., MSACC ABSTRACT This research aims to find out the effect of capital adequacy (CAR), financing risk (NPF), and efficiency (BOPO) on Profit Distribution Management in Shariah l banks in Indonesia. The study used a population of 12 Shariah banks for 5 years (observation period 2015-2019) and 1 Bank Aceh Syariah for 2 years (observation period 2016-2018) in Indonesia. The study uses multiple linear analysis of panel data to analyze the data to be examined. This research empirically found that CAR, NPF, and BOPO simultaneously affect profit distribution management in Shariah banks in Indonesia in the period 2015-2019. Meanwhile, CAR partially has a positive and significant effect, NPF has an insignificant effect, and BOPO has a positive and significant effect on profit distribution management in Shariah banks in Indonesia in the period 2015-2019. Keywords: Capital Adequacy Ratio, Non Performing Financing, Efisiensi, Shariah Bank 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 131199 2024-09-11 21:07:48 2024-09-12 10:02:13 machine generated