The influence of profitability on zakat payments with firm size as moderation variables

Sulhan, Muhammad and Choiruddin, Muhammad Nanang and Aisyah, Esy Nur and Purnamasari, Puji Endah (2018) The influence of profitability on zakat payments with firm size as moderation variables. Kaav International Journal of Law, Finance & Industrial Relations, 5 (2). pp. 81-89. ISSN 2349-2589

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Abstract

Zakat is a case of philanthropy, a compulsory Muslim lesson, as a social accountability for Firm. There are several factors which influences Zakat payment for sharia bank. The objective of this study was to know the influence of profitability variable (ROA& ROE) of Firm payment of zakat partially and entirely to mediate the profitability on zakat payment. This study utilized descriptive quantitative research. The data sources were from five public sharia banks by purposing sampling approach. The data was analyzed by double linear regressions and Moderating Regression Analysis (MRA). The result of this study showed that profitability variable (ROA and ROE) simultaneously influences significantly positive to zakat payment variable. Whereas, the partial profitability variable which was acted by ROA influenced significant negatively toward the zakat payment. The profitability variable which was acted by ROE signified positively towards the zakat payment. For the third hypothesis, the researcher found the fact that the firm size can be mediate the relation between profitability and the zakat payment.

Item Type: Journal Article
Keywords: Firm Size; Profitability; Zakat Payment
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Divisions: Faculty of Economics > Department of Management
Depositing User: Muhammad Nanang Choiruddin
Date Deposited: 27 Sep 2019 23:23

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