Valid Jurnal Ilmiah
Vol 13 No 4 (2016)

PENGARUH TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP PROFITABILITAS DAN DAMPAKNYA TERHADAP ZAKAT PERUSAHAAN

Titiek Herwanti (Universitas Mataram)
Muhammad Irwan (Universitas Mataram)
Nur Fitriyah (Universitas Mataram)



Article Info

Publish Date
16 Oct 2016

Abstract

The objective of this study is to examine the influence of the level of Islamic Social Reporting (ISR) disclosure to the profitability and its impact on the amount of zakat must be paid by the Islamic banking companies in Indonesia. This study uses documentary studies with associative research’s type. Samples using purposive sampling method and was elected eight Islamic Banks in Indonesia. The observation period from 2009 until 2013 with a lag time t+1. Data were analyzed by using Partial Least Square (PLS) with Smart PLS program. The collection of data derived from secondary data, financial statements and annual reports published by Bank Indonesia website and the website of each Islamic Banks. The results show that the Islamic Social Reporting level of disclosure has a significant and positive influence to the profitability of the Islamic banking company who reflected by return on assets ratio (ROA) and return on equity ratio (ROE). The profitability of the Islamic banking company has a significant and positive influence on the number of zakat companies to be paid by the Islamic Banks in Indonesia

Copyrights © 2016






Journal Info

Abbrev

valid

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing ...