Abstract: The main purpose of this paper is to investigate the effect of wadiah and mudharabah third party as well as management commitment on profit and loss sharing financing. Data have been obtained from annual reports of full-fledge shariah banks and shariah business unit in conventional banks which reported their annual report from 2011 until 2016. Generalized linear model is used to analyzed the effect of the variables on profit and loss sharing financing. This model is usually used for non normal data. The research findings affirmed that three variables effected profit and loss sharing financing. Mudharabah third party and management commitment have positive effect on profit and loss sharing financing, while wadiah third party has negative effect.