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All Journal EKONOBIS (JURNAL EKONOMI DAN BISNIS) JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi At-Tawassuth: Jurnal Ekonomi Islam GANEC SWARA Iqtishoduna: Jurnal Ekonomi Islam Valid Jurnal Ilmiah Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Elastisitas Jurnal Ekonomi Pembangunan Jurnal Abdimas Sangkabira Prosiding Konferensi Nasional PKM-CSR Jurnal Oportunitas : Ekonomi Pembangunan Jurnal Abdimas Independen
Muhammad Irwan
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Journal : Valid Jurnal Ilmiah

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PENGARUH TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP PROFITABILITAS DAN DAMPAKNYA TERHADAP ZAKAT PERUSAHAAN Titiek Herwanti; Muhammad Irwan; Nur Fitriyah
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The objective of this study is to examine the influence of the level of Islamic Social Reporting (ISR) disclosure to the profitability and its impact on the amount of zakat must be paid by the Islamic banking companies in Indonesia. This study uses documentary studies with associative research’s type. Samples using purposive sampling method and was elected eight Islamic Banks in Indonesia. The observation period from 2009 until 2013 with a lag time t+1. Data were analyzed by using Partial Least Square (PLS) with Smart PLS program. The collection of data derived from secondary data, financial statements and annual reports published by Bank Indonesia website and the website of each Islamic Banks. The results show that the Islamic Social Reporting level of disclosure has a significant and positive influence to the profitability of the Islamic banking company who reflected by return on assets ratio (ROA) and return on equity ratio (ROE). The profitability of the Islamic banking company has a significant and positive influence on the number of zakat companies to be paid by the Islamic Banks in Indonesia
Co-Authors A. Sjamsjiar Rachman Abdul Manan Amrillah Busaini Busaini Djul Fikry Budiman EMI SALMAH Endang Astuti Fatihah Fatihah Himawan Sutanto Ihsan Ro'is Isnan Purnama Iwan Harsono Lido Enggar Guntara M. Firmansyah Marlina Marlina Moh Huzaini Moh. Huzaini Muaidy Yasin MUAIDY YASIN, MUAIDY Muhammad Firmansyah Muhammad Firmansyah Muhammad Qaes Muliani Muliani NUR AWWALUNNISA Nur Fitriyah Sahri Sahwan Luriadi Siti Maryam St Maryam Titiek Herwanti Titiek Herwanti Wahidin Wahyunadi Wahyunadi