PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN TERHADP ZAKAT BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONSIA PERIODE TAHUN 2013-2017

Mina Maspalawati, Maesaroh (2021) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN TERHADP ZAKAT BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONSIA PERIODE TAHUN 2013-2017. 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 terhadap zakat bank umum syariah, dan untuk mengetahui seberapa besar pengaruh ROA dan LN terhadap zakat bank umum syariah. Populasi dalam penelitian ini adalah bank umum syariah yang terdaftar di bursa efek indonesia tahun 2013-2017. Sampel menggunakan 6 bank umum syariah dengan menggunakan data laporan keuangan berupa neraca dan laporan laba rugi pada periode tahun 2013- 2017. Model analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan software Eviews 10. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai zakat di bank umum syariah dalam periode 2013-2017. Besarnya pengaruh untuk ROA 0,0094% dan besarnya pengaruh untuk LN yaitu 0,0037%. . Kata Kunci : Profitabilitas, Ukuran Perusahaan, Zakat Bank ABSTRACT The purpose of this study is to find out whether there is an effect of profitability, company size on Islamic commercial bank zakat, and to find out how much influence ROA and LN have on Islamic bank zakat. The population in this study is sharia commercial banks that are listed on the Indonesia stock exchange in 2013- 2017. The sample uses 6 Islamic commercial banks using financial statement data in the form of balance sheets and income statements for the period 2013-2017. The data analysis model in this study uses multiple linear regression analysis using Eviews 10 software. The results of this study partially show that the profitability and size of the company have a significant positive effect on the value of zakat in Islamic commercial banks in the period 2013-2017. The magnitude of the effect for ROA is 0.0094% and the amount of influence for LN is 0.0037%. Keywords: Profitability, Company Size, Bank Zakat

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorDahlifah, DahlifahUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 24 Sep 2021 03:39
Last Modified: 24 Sep 2021 03:39
URI: http://repository.stei.ac.id/id/eprint/5238

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