%A NIM.: 17208010045 M. Munir
%O Pembimbing : Dr. Ibnu Muhdir, M.Ag.
%T ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGELUARAN DANA ZAKAT PADA BANK SYARIAH DI INDONESIA
%X Zakat is one of the pillars of the Islamic religion that supports the economy and
Islamic financial institutions, with the redistribution of zakat to address various
gaps in economic and social life. In connection with the Islamic economic aspect,
zakat is one that must be issued by a company (Islamic Bank) which is basically
to achieve Islamic values and the application of the principles of Islamic law.
However, the expenditure of zakat funds on Islamic banks in Indonesia is still
relatively volatile and not optimal. This is because there are several factors that
influence it, namely return on assets, non-performing financing, capital adequacy
ratios, sharia supervisory board and company size. This study aims to determine
the effect of return on assets, non-performing financing, capital adequacy ratios,
sharia supervisory board and company size on the expenditure of zakat funds in
Islamic banks in Indonesia. This type of research is quantitative, the method of
analysis used in this study is multiple linear regression with panel data processed
using e-views 10. The results show that return on assets, non-performing
financing, and company size have a significant effect on zakat spending. in Sharia
Banks in Indonesia. Meanwhile, the variable capital adequacy ratio and the sharia
supervisory board have no effect on the disbursement of zakat funds in Islamic
banks in Indonesia.
%K Zakat, Return on Asset, Non Performing Financing, Capital
Adequacy Dewan Pengawas Syariah, Ukuran Perusahaan.
%D 2020
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib44954