ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP KEMAMPUAN ZAKAT PADA BANK SYARIAH (Studi Kasus Pada Bank Syariah Tahun 2012-2015)

Abstract

ABSTRACT
This research aims to determine the effect of the financial performance of
the ability of zakat. Population in this research were syariah banking company
which listed in Bank Indonesia (BI) period 2012-2015. The sample in this
research were fiveteen companies using purposive sampling method. The analysis
using multiplelinear regression analysis technique, quality data test, and
hypothesis test. Data processing use IBM SPSS (Statistical Product and Service
Solution) program, Statistic 24 version. The results in this research showed that
financial performance (ROE, CR and DER) to effect of the ability of zakat. The
results of regression showed that Adjusted R Square of 0,227, the meant the effect
independent variable of dependent variable was 22,7% and 77,3% was effect by
other variables that not included in the this research.
Key Words—Financial Performance, Zakat, ROE, CR, DER