Published: 2020-12-30
Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Periode 2016-2019
DOI: 10.35870/emt.v4i2.145
Eliana Eliana, Intan Novia Astuti, Nurbismi Nurbismi, Akmal Riza
- Eliana Eliana: Prodi Akuntansi dan Manajemen, STIES Banda Aceh. ,
- Intan Novia Astuti: Prodi Akuntansi dan Manajemen, STIES Banda Aceh. ,
- Nurbismi Nurbismi: Prodi Akuntansi dan Manajemen, STIES Banda Aceh. ,
- Akmal Riza: Fakultas Ekonomi Bisnis Islam, UIN Ar-Raniry, Banda Aceh. ,
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Abstract
This study aims to see the effect of banking zakat expenditure, company size and Islamic Social Responsibility on profitability. The data of this research uses the financial report data Annual Report or the annual report of each Islamic Commercial Bank for the period 2016-2019. This study uses a quantitative research approach with data analysis methods using multiple linear regression models. Hypothesis testing is done by statistical tests, namely partial test (t-test) and simultaneous test (F-test) with a significance level of 5%. Simultaneous test results show that banking zakat expenditure, company size and ISR simultaneously have a positive and significant effect on profitability. Partially, the bank zakat expenditure variable has a positive and significant impact on profitability, while the company size variable and ISR have no effect on profitability at Islamic Commercial Banks.
Keywords
Zakat Expenditures; Company Size; ISR; Profitability
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Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 4 No. 2 (2020)
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Section: Articles
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Published: 2020-12-30
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License: CC BY 4.0
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Copyright: © 2020 Authors
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DOI: 10.35870/emt.v4i2.145
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