Regress: Journal of Economics & Management
Vol. 3 No. 2 (2023)

Pengaruh Zakat Perbankan dan Corporate Social Responsibility Terhadap Kinerja (Studi Kasus pada PT. BPRS Puduarta Insani Tembung) Periode 2018-2022

Lubis, Hana’ Salsabila (Unknown)
Rahma, Tri Inda Fadhila (Unknown)
Syahbudi, Muhammad (Unknown)



Article Info

Publish Date
31 Oct 2023

Abstract

The objective of this study is to ascertain the impact of banking zakat and corporate social responsibility (CSR) on financial performance. The study employed a purposive sampling technique, specifically utilizing financial reports and annual zakat transactions data from PT. Puduarta Insani Tembung for the period of 2018-2022. The research employs many data analysis techniques, including descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, f test, and coefficient of determination test. The findings from the multiple linear regression analysis indicate that partially zakat has a favorable, albeit statistically insignificant impact on financial success. On the other hand, corporate social responsibility (CSR) has a considerable influence on financial performance. The findings demonstrate that both zakat and corporate social responsibility (CSR) have a simultaneous impact on financial performance. The coefficient of determination test reveals that zakat and corporate social responsibility (CSR) have a 32.2% impact on financial performance.

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Journal Info

Abbrev

REG

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Regress: Journal of Economics & Management is a peer-reviewed journal published by the Medan Resource Center. The journal aims to advance theoretical and practical knowledge by promoting high-quality research and providing a platform for researchers, academicians, and practitioners to share their ...