Analisis Determinasi Kinerja Keuangan terhadap Pengeluaran Zakat Bank Umum Syariah di Indonesia

Abstract

Sharia banking is a business institution that will consider financial performance conditions in implementing policies, including zakat expenditure. The amount of zakat spent on Islamic commercial banks in Indonesia is always changing. This is due to several factors that affect the amount of zakat spending in Islamic commercial banks. This study aims to analyze the financial performance of zakat expenditures for Islamic commercial banks in Indonesia. The data analysis technique used in this study was panel data regression. The results of this study indicate that simultaneously the financial performance peroxide by Return on Assets (ROA), Financing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) significantly affects the zakat expenditure of Islamic commercial banks in Indonesia.