Jurnal EMT KITA
Vol 4 No 2 (2020): JULY-DECEMBER 2020

Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Periode 2016-2019

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.)

Article Info

Publish Date
30 Dec 2020

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.

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Journal Info
Jurnal EMT KITA
Website

Abbrev

emt

Publisher

Lembaga Komunitas Informasi Teknologi Aceh

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...