The purpose of study is to examine the effect of provision for loan losses,
proportion of non-investment financing, and effectiveness of depositors funds
(EDF) on Profit Distribution Management (PDM) on Islamic commersial bank
during 2012-2016 periods. The population used in this research was Islamic Bank
in Indonesia. The data are collected using purposive sampling method and
obtained 9 Islamic Banks as the sample with 180 observation data. The analysis
technique used to test hypothesis was multiple regression analysis. The result of
this research showed that provision for loan losses has a negative effect on Profit
Distribution Management (PDM). Proportion of non investment financing has no
positive effect on Profit Distribution Management (PDM). While Effectiveness of
Depositors Funds (EDF) has a positive effect on Profit Distribution Management
(PDM). This research hopefully can give significant contribution to the
management of Shari’a Commercial Banks in order to be able to develop
products based on results that are more in line with Islamic Shari’a.