The influence of profitability on zakat payments with firm size as moderation variables (original) (raw)

2018

Abstract

Zakat is a case of philanthropy, a compulsory Muslim lesson, as a social accountability for Firm. There are several factors which influences Zakat payment for sharia bank. The objective of this study was to know the influence of profitability variable (ROA& ROE) of Firm payment of zakat partially and entirely to mediate the profitability on zakat payment. This study utilized descriptive quantitative research. The data sources were from five public sharia banks by purposing sampling approach. The data was analyzed by double linear regressions and Moderating Regression Analysis (MRA). The result of this study showed that profitability variable (ROA and ROE) simultaneously influences significantly positive to zakat payment variable. Whereas, the partial profitability variable which was acted by ROA influenced significant negatively toward the zakat payment. The profitability variable which was acted by ROE signified positively towards the zakat payment. For the third hypothesis, the re...

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