Riadi Hamonangan, Zulham (2021) THE EFFECT OF PROFITABILITY, SIZE OF THE COMPANY AND THE NUMBER OF BOARD OF COMMISSIONERS ON EXPENDITURE OF SHARIA COMPANIES IN SHARIA GENERAL BANKS 2014-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Tujuan penelitian ini untuk mengetahui apakah terdapat pengaruh profitabilitas, ukuran perusahaan dan Ukuran Dewan Komisaris terhadap Pengeluaran zakat bank umum syariah. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, Sampel yang digunakan dalam penelitian ini adalah 7 Bank Umum Syariah yang berada di Indonesia Tahun 2014- 2018. Sampel menggunakan 7 bank umum syariah dengan menggunakan data laporan keuangan berupa laporan posisi keuangan dan laporan laba rugi pada periode tahun 2014-2018. Model analisis data dalam penelitian ini menggunakan analisis regresi Data Panel dengan menggunakan software Eviews 9. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif signifikan terhadap pengeluaran zakat di bank umum syariah dalam periode 2014 - 2018. Sedangkan ukuran dewan komisaris tidak berpengaruh terhadap pengeluaran zakat. . Kata Kunci : Profitabilitas (ROA), Ukuran Perusahaan, Ukuran Dewan Komisaris dan Zakat Bank ABSTRACT he purpose of this study is to study whether it relates to profitability, company size and the size of the board of commissioners on Islamic commercial bank expenditures. Sampling in this study using a purposive sampling method, the sample used in this study was 7 Islamic Commercial Banks in Indonesia in 2014-2018. he sample uses 7 Islamic commercial banks by using financial statement data in the form of statement of financial position and income statement for the period 2014-2018. The data analysis model in this study uses Panel Data regression analysis using Eviews 9 software. The results of this study partially indicate that the profitability and size of the company have a significant positive effect on zakat spending at Islamic commercial banks in the period 2014 - 2018. While the size of the board of commissioners has no effect on zakat spending. Keywords: Profitability (ROA), Company Size, Board of Commissioners Size and Bank Zakat.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Sep 2021 06:55 | ||||||||
| Last Modified: | 16 Sep 2021 06:55 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5144 |
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