PENGARUH PROFITABILITAS TERHADAP PEMBAYARAN ZAKAT DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA BANK UMUM SYARIAH (BUS) DI INDONESIA PERIODE 2016-2020)

Dwi Hastuti, Dian (2022) PENGARUH PROFITABILITAS TERHADAP PEMBAYARAN ZAKAT DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA BANK UMUM SYARIAH (BUS) DI INDONESIA PERIODE 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas yang diproksikan oleh Return On Asset (ROA) dan Return On Equity (ROE) terhadap pembayaran zakat dan ukuran perusahaan sebagai variabel moderasi pada Bank Umum Syariah Periode 2016-2020. Penelitian ini menggunakan jenis penelitian deskriptif pendeketan kuantitatif. Populasi dalam penelitian ini diperoleh menggunakan purposive sampling pada Bank Umum Syariah di Indonesia yang terdaftar pada Otoritas Jasa Keuangan (OJK) selama periode 2016-2020 dan berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 9 bank sehingga total observasi dalam penelitian ini sebanyak 45 observasi. Pengujian hipotesis penelitian ini menggunakan Teknik analisis regresi linier berganda dengan alat bantu aplikasi EVIEWS 12. Hasil dari penelitian ini menunjukkan bahwa secara parsial Return On Asset (ROA) dan Return On Equity (ROE) memiliki pengaruh positif terhadap pembayaran zakat perusahaan. Ukuran perusahaan tidak mampu memoderasi pengaruh Return On Asset (ROA) terhadap pembayaran zakat perusahaan dan ukuran perusahaan mampu memoderasi pengaruh Return On Equity (ROE) terhadap pembayaran zakat perusahaan. Kata Kunci: Return On Asset (ROA), Return On Equity (ROE), Ukuran Perusahaan dan Zakat ABSTRAK This study aims to determine the effect of profitability proxy by Return On Asset (ROA) dan Return On Equity (ROE) on zakat payments and firm size as moderating variables in Islamic Commercial Banks period 2016-2020. This research uses descriptive quantitative approach. Population in this research is obtained by using purposive sampling method at Islamic Commercial Banks in Indonesia registered with Financial Services Authority (OJK) during period 2016-2020 and based on predetermined criteria obtained by sample get 9 bank. So, total observation in this research are 45 observation. The research hypothesis test using multiple linear regression analysis technique with EVIEWS 12 application tool. The result of this study indicate that partially Return On Asset (ROA) dan Return On Equity (ROE) have a positive effect on company zakat payments. Firm size is not able to moderate the effect of Return On Asset (ROA) on company zakat payments and firm size is able to moderate the effect of Return On Equity (ROE) on company zakat payments. Keywords: Return On Asset (ROA), Return On Equity (ROE), Firm Size and Zakat

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMais, Rimi GuslianaNIDN0315087401rimi_gusliana@stei.ac.id
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: DIAN DWI HASTUTI
Date Deposited: 11 Oct 2022 06:57
Last Modified: 11 Oct 2022 06:57
URI: http://repository.stei.ac.id/id/eprint/8621

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