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All Journal e_Jurnal Ilmiah Riset Akuntansi
Hairul Hairul
Universitas Islam Malang
Economics, Econometrics & Finance

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PENGARUH ZAKAT DAN IMPLEMENTASI SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN SYARIAH (Studi Kasus Pada Perbankan Syariah Indonesia Periode Tahun 2017-2020) Hairul Hairul; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of zakat and corporate social implementation on corporate financial performance in Islamic banking in Indonesia for the period 2017 – 2020 simultaneously and partially. The population and sample in this study are 14 Islamic Commercial Banks. In this study using method multiple linear regression analysis. The results show that: (1) Zakat as a corporate social implementation has a simultaneous effect on the financial performance of Islamic banking companies in Islamic banks in Indonesia for the period 2017 – 2020; (2) Zakat has an effect on the financial performance of Islamic banking companies in Islamic banks in Indonesia for the period 2017 – 2020; (3) The implementation of corporate social responsibility has no effect on the financial performance of Islamic banking companies in Indonesia for the period 2017 – 2020. Keywords: Zakat, Corporate Social Implementation, Financial Performance
Co-Authors Afifudin Afifudin Hariri, Hariri