Analisis Pengaruh Kinerja Keuangan Terhadap Zakat Pada Perbankan Syariah yang Terdaftar Di Bank Indonesia

Rizki, Sri Latifa (2019) Analisis Pengaruh Kinerja Keuangan Terhadap Zakat Pada Perbankan Syariah yang Terdaftar Di Bank Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to measure the effect of financial performance on zakat on sharia banking. The population of this research is Islamic banking companies registered at Bank Indonesia (BI) in the period 2013-2017 which amounted to 11 banks, while the samples in this study were 9 banks including Bank BNI Syariah, Mega Syariah Bank, Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank BCA Syariah, BRI Bank Syariah, Bank Jabar Banten Syariah, Panin Syariah Bank, and Bank Victoria Syariah that use purposive sampling method. The data analysis technique used is quantitative descriptive and multiple linear regression analysis. The test results partially show that the NPF and ROA variables have a significant effect on Islamic banking charity. While FDR and BOPO partially have no effect on Islamic banking zakat. Simultaneous test results indicate that the variables NPF, ROA, FDR, and BOPO have an effect on zakat on Islamic banking. From the results of this study states that there is a significant relationship of financial performance seen from the ratio of FDR, NPF, ROA, and BOPO to the ability of zakat on Islamic banks with a value of 35%.

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