ABSTRACT: This study aims to analyze and apply the effect of performance and transparency on profit distribution management at Islamic Commercial Banks in Indonesia. The population in this study were all Islamic Commercial Banks in Indonesia, totaling 13 banks with the period 2021 – 2023. Sampling using purposive sampling so that 59 samples were obtained. The analysis technique uses multiple regression analysis with hypothesis testing using the F test and t test. The results showed that simultaneously the financial performance and transparency variables affect profit distribution management at Islamic Commercial Banks in Indonesia. Partially, financial performance including capital adequacy ratio, non-performing financing, net interest margin affects profit distribution management at Islamic Commercial Banks in Indonesia. While financial performance partially includes financing to deposit ratio, cost to income and loan assets have no effect on profit distribution management at Islamic Commercial Banks in Indonesia. Transparency variables partially affect profit distribution management at Islamic Commercial Banks in Indonesia.
KEYWORDS – Financial Performance, Transparency, Profit Distribution Management