Ridho Maulana, Muhammad (2019) PENGARUH RASIO PROFITABILITAS TERHADAP PENGUNGKAPAN ZAKAT PERBANKAN SYARIAH DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Bachelor thesis, Universitas Ahmad Dahlan.
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Abstract
Islamic banking today continues to show progress towards a more positive, this
should have an impact on the realization of the national charity. Because Islamic
banking is a financial institution based on the Quran and the Hadith, the Islamic
banking should play an important role in the realization of the national charity. In
fact it has not tewujud for the realization of the national charity is still very small
compared with the potential national charity itself. Zakat is a solution that can be
done to eradicate the poverty of a country and even the world. The purpose of this
study is to explain the empirical evidence of the influence profitability ratios Return
on Assets (ROA), Return on Equity (ROE) and Return on Operating Assets (ROOA)
against Zakat using a quantitative approach. This research is Moderated
Regression Analysis (MRA) with the data used in this research is secondary data.
The data collection technique is to study the documentation, that the financial
statements Islamic Banks.
This research method using analysis Moderated Regression Analysis (MRA)
with 7 samples Islamic bank, Bank Muamalat, Bank Syariah Mandiri, Bank Central
Asia Sharia, Islamic Bank Rakyat Indonesia, Bank Negara Indonesia Syariah, Bank
Mega Syariah, and Bank Jabar Banten Syariah. This research data collection
method is to study the documentation using the Financial Statements of each bank
from 2013 to 2017 period.
The results of this analysis, ROA and ROE affect the disclosure of zakat,
whereas ROOA variable does not affect the disclosure of zakat. Results from this
study also shows that the size of the company's moderating influence of ROA and
ROE against disclosure charity, but not moderate influence on the disclosure
ROOA zakat.
| Item Type: | Thesis (Bachelor) |
|---|---|
| Keyword: | Ulinnuha Yudiansa Putra. S.E., M.Acc |
| Subjects: | L Education > L Education (General) |
| Divisi / Prodi: | Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi) |
| Depositing User: | publikasi uad |
| Date Deposited: | 28 Sep 2019 07:52 |
| Last Modified: | 28 Sep 2019 07:52 |
| URI: | http://eprints.uad.ac.id/id/eprint/15016 |
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