Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Finashih, Nizzah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Governance on Zakat Funds of Indonesian Islamic Commercial Banks with Company Size as a Moderating Variable Finashih, Nizzah
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.19184

Abstract

Zakat collection and distribution in Islamic banking is poor compared to the zakat potential that should exist in Indonesia, even though zakat is regarded as a social performance of Islamic banking and thus demands more attention from companies. This study aims to look at how corporate governance affects Islamic Commercial Banks’ zakat funds in Indonesia. This study's population comprises seven ICBs registered with the OJK between 2011 and 2020. Purposive sampling is used in this study. The research method used was quantitative, with panel data regression analysis performed using Eviews. Corporate governance relies on the size of the board of directors and the Sharia Supervisory Board (SSB). The study's findings reveal that the size of the board of directors and the SSB have little effect on zakat funds. Company size cannot act as a moderating variable for the size of the board of directors or the size of the SSB with zakat funds. Control variables such as profitability and bank size substantially impact zakat funds. The most significant factor influencing zakat funds is bank size.
Co-Authors