The Effect of Profitability, Company and Board of Commissioners’ Size on Zakat Expenditure in Islamic Bank
- DOI
- 10.2991/assehr.k.200529.097How to use a DOI?
- Keywords
- profitability, company, zakat expenditure, Islamic bank
- Abstract
Islamic banks as financial institutions engaged in Sharia finance services have been supposed to issue zakat following Islamic rules and legislation so that the purpose of benefits and blessings can be achieved. However, the awareness to pay Zakat company can be said still quite low in Indonesia. This research aims to analyse the influence of profitability, size of the company, and the size of the Board of Commissioners to the issuance of zakat of Sharia public Bank in Indonesia in 2010-2018. The sampling technique used was purposive sampling and the analysis technique used was multiple linear regression. The results of this study showed that simultaneously, all independent variables in this study had a significant influence on the issuance of zakat in sharia Bank with a significance value of 0.005. Partial test results show that the size of the Board of Commissioners does not affect zakat expenditure. While the profitability and size of companies influence positive and significant to the expenditure of zakat. We issue Islamic banks that issue Islamic principles and do not need to worry about zakat issuance because they do not need to increase but increase wealth.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Nur Kholidah AU - Muhammad Arifiyanto AU - Miftahur Rahman Hakim PY - 2020 DA - 2020/05/04 TI - The Effect of Profitability, Company and Board of Commissioners’ Size on Zakat Expenditure in Islamic Bank BT - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019) PB - Atlantis Press SP - 465 EP - 468 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200529.097 DO - 10.2991/assehr.k.200529.097 ID - Kholidah2020 ER -