PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PEMBAYARAN ZAKAT PERUSAHAAN PT BANK MUAMALAT INDONESIA TBK

Rahmi Anisah, . (2024) PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PEMBAYARAN ZAKAT PERUSAHAAN PT BANK MUAMALAT INDONESIA TBK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Sharia Commercial Banks (BUS) total assets development continues to increase annually. Moreover, the potential for zakat in Indonesia is also increasing annually, including from the corporate zakat sector. However, this increase is not line with the realization national zakat collection. In fact, corporate zakat has the highest contribution compared to other types zakat, especially in terms zakat potential. Be required analysis of the factors that influence company zakat payments. This research aims to analyze several factors that influence company zakat such as ROA, CAR, FDR, NPF and company size. Research was conducted at PT Bank Muamalat Indonesia Tbk using secondary data. This research data was analyzed using multiple linear regression. The research sample uses data published in the financial reports PT Bank Muamalat Indonesia Tbk in 2012-2022. The results of this research state that the variables ROA, CAR, FDR, NPF and Company Size together have influence on company zakat. Also, it partially states that the ROA variable has effect on company zakat, while CAR, FDR, NPF and Company Size variables have no effect on company zakat. The results of this research are expected to contribute to the literacy level and realization of company zakat collection, especially from the BUS sector. Keywords: Company Size, Company Zakat, Financial Performance

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910116046] [Pembimbing: Ade Nur Rohim] [Penguji 1: Tati Handayani] [Penguji 2: Mira Rahmi]
Uncontrolled Keywords: Company Size, Company Zakat, Financial Performance
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Syariah (S1)
Depositing User: Rahmi Anisah
Date Deposited: 21 Mar 2024 02:31
Last Modified: 22 Mar 2024 02:18
URI: http://repository.upnvj.ac.id/id/eprint/28525

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