THE EFFECT OF BANKING ZAKAT AND CORPORATE SOCIAL RESPONSIBILITY ON THE PROFITABILITY RATIO OF SHARIA COMMERCIAL BANKS IN INDONESIA

Windari Windari, Abdul Nasser Hasibuan

Abstract


This research is supported by not fit the theory to fact. Based on data obtained from syariah
commercial banks in indonesia as much as the percentage of the charity bank 9, banking corporate social
responsibility and return on assets in fluctuation, but the increase that happened to the charity banking and
corporate social responsibility is not always followed by increase return on assets. The study aimed to identify
the charity banking and corporate social responsibility to the ratio of profitability syariah commercial banks
in indonesia 2013-2018 good on this fact and simultaneously. This research is quantitative research, the data
derived from secondary data with the data format + cross-section 2013-2018 years time series. Data analysis
techniques in a regression panel estimate data, with the t and the f. as using software analyzed eviews 9. The
result showed on this fact charity banks significant impact on return on assets syariah commercial banks
in indonesia, corporate social responsibility on this fact no significant impact on return on assets syariah
commercial banks in indonesia. Simultaneous meanwhile zakat banking and corporate social responsibility
having significant influence to return on assets syariah commercial bank in indonesia the R2 of 0.633020 or
63.30 percent and 36.70 percent affected by other variables that not discussed in this study.


Keywords


Zakat Banking, Corporate Social Responsibility and Return On Assets

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References


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DOI: http://dx.doi.org/10.31958/imara.v5i1.2789

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