Pengaruh Ukuran Perusahaan Terhadap Zakat Bank Syariah Dengan ISR Sebagai Variabel Moderasi

Authors

  • Dewi Kusuma Wardani Universitas Sarjanwiyata Tamansiswa
  • Nur Anita Chanda Putry Universitas Sarjanwiyata Tamansiswa
  • Aprillia Dwi Cahyani Puri Universitas Sarjanwiyata Tamansiswa

DOI:

https://doi.org/10.33197/jabe.vol8.iss1.2022.942

Keywords:

Company Size, Islamic Social Reporting, Corporate Zakat

Abstract

This study aims to analyze the moderation of Islamic Social Reporting (ISR) on the effect of firm size on corporate zakat. This study uses sharia commercial banks as research samples taken from 2014-2020. This data was obtained from the OJK and BI websites.
This study uses a purposive sampling technique with 38 observations from six sharia commercial banks and uses a quantitative approach with secondary data from the annual reports of sharia commercial banks. The method used in testing this data using simple
linear regression analysis and MRA test. The results of this study indicate that the firm size variable has a positive effect on corporate zakat. This study also shows that the Islamic Social Reporting variable cannot moderate the relationship between company size and company zakat

Downloads

Download data is not yet available.

Downloads

Published

2022-10-24

How to Cite

Wardani, D. K., Putry, N. A. C., & Puri, A. D. C. (2022). Pengaruh Ukuran Perusahaan Terhadap Zakat Bank Syariah Dengan ISR Sebagai Variabel Moderasi. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 2143–2154. https://doi.org/10.33197/jabe.vol8.iss1.2022.942

Issue

Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

License

Copyright (c) 2022 Dewi Kusuma Wardani, Nur Anita Chanda Putry, Aprillia Dwi Cahyani Puri

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.