Jurnal Akuntansi dan Governance
Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance

Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Bank Umum Syariah

Aida Maudi (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)
Amrizal Amrizal (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)
Rizky Maulana Pribadi (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)
Silvi Reni Cusyana (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)

Article Info

Publish Date
11 Jul 2020

Abstract

This research is to empirically examine the effect of corporate social responsibility (CSR), good corporate governance (GCG), and zakat on profitability with company size being a moderating variable. The sample was selected utilizing a purposive sampling technique using 35 samples obtained from the Sharia Commercial Bank financial statements for the 2012-2018 periods. These results prove that CSR and zakat also have a significant effect on profitability, besides CSR cannot affect profitability. Company size can moderate the relationship between CSR and GCG with profitability, While the size of the company weakens the relationship of zakat with profitability.

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Journal Info
Jurnal Akuntansi dan Governance
Website

Abbrev

JAGo

Publisher

Universitas Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance

Description

urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan ...