The influence of profitability on zakat payments with firm size as moderation variables: Study at sharia bank in Indonesia period of 2012-2016

Choiruddin, Muhammad Nanang (2018) The influence of profitability on zakat payments with firm size as moderation variables: Study at sharia bank in Indonesia period of 2012-2016. Presented at 4th International conference on Economics, Business and Social Sciences (ICEBSS) Kuala Lumpur, Malaysia, 18 August 2018, Kuala Lumpur Malaysia. (Unpublished)

Full text not available from this repository.

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:	Conference (Paper)
Keywords:	Firm Size, Profitability, and Zakat Payment
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Muhammad Nanang Choiruddin
Date Deposited:	10 May 2020 01:14

Downloads

Origin of downloads

Actions (login required)

View Item