EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Vol 3 No 2 (2021): November 2021

Hubungan Profitabilitas terhadap Pembayaran Zakat Bank Umum Syariah di Indonesia

Dwi Santosa Pambudi (Universitas Ahmad Dahlan, Yogyakarta)



Article Info

Publish Date
30 Nov 2021

Abstract

The social function of Islamic banks is in accordance with the company's compliance with paying zakat. However, the amount of corporate zakat payments by Islamic banks is strongly influenced by the level of profitability. Therefore, the purpose of this study is to investigate the relationship between profitability and zakat payment for Islamic banks. The population of this study includes all Islamic Commercial Banks totaling 14 units. The sampling technique used purposive sampling method. Profitability variables are seen from the ratio of ROA and zakat payments are seen from company zakat with multiple linear regression analysis. The research findings show that the level of profitability represented by ROA has a negative relationship to the zakat paid by Islamic commercial banks

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Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk ...