Operational of Islamic Banking always prioritize the principles of Muamalat (transaction or dealing), fairness, and togetherness between the bank and the customer. These principles are the foundation resulting in Islamic banks outperforms other conventional banks. The fairness principle is also used in dividing the profit including Profit Distribution Management (PDM). PDM is the profit distribution based on the ratio agreement between the Islamic bank and depositor. The fluctuation movement of

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... PDM is influenced by several factors including internal and external factors. Some internal factors of Islamic banks influencing PDM including are Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition, Deposits, Productive Assets Management, and Inflation Rate. This study aims to investigate and analyse the factors affecting PDM. This study was conducted at 11 general Islamic bank registered in Indonesia in the period of 2012 to 2016. The results show that there are four factors significantly influencing PDM, namely: Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition and Deposits. Two other factors, namely: Productive Assets Management and Rate of Inflation have no significant influence on PDM.