e_Jurnal Ilmiah Riset Akuntansi
Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019

DAMPAK ZAKAT DAN TANGGUNG JAWAB SOSIAL (CSR) PADA REPUTASI DAN HASIL KERJA BANK UMUM SYARIAH

Nuril Alfi Darsiya (Unknown)
Moh. Amin (Unknown)
Junaidi Junaidi (Unknown)



Article Info

Publish Date
29 May 2019

Abstract

ABSTRACTThe aims of this study to determine the effect of zakat and Corporate Social Responsibility on the reputation and performance of Islamic Commercial Banks. This analysis uses independent variables namely zakat and CSR. The dependent variable is the reputation and performance of sharia commercial banks. The samples in this study were Islamic public banks registered at Bank Indonesia (BI) and the Indonesia Stock Exchange (IDX) in 2014-2017. Sample selection is done by purposive sampling method. The technical data analysis used is the logistic regression test. The results of the study show that: (1) zakat and CSR have a significant influence on the reputation of Islamic commercial banks. (2) Zakat has a positive but not significant relationship to the reputation of Islamic commercial banks. (3) CSR has a significant influence on the reputation of Islamic commercial banks. (4) zakat and CSR have a significant influence on the performance of sharia commercial banks. (5) zakat has a positive but not significant relationship to the performance of Islamic commercial banks. (6) CSR has a positive but not significant relationship to the performance of Islamic commercial banks.Keywords: zakat, corporate social responsibility, reputation, performance

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...