ANALISIS PENGARUH PROFITABILITAS TERHADAP PENGELUARAN DANA ZAKAT DI UNIT USAHA SYARIAH DI INDONESIA PERIODE 2016 -2020 DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Yeny Karina Khurniawanti, NIM.: 18108030055 (2022) ANALISIS PENGARUH PROFITABILITAS TERHADAP PENGELUARAN DANA ZAKAT DI UNIT USAHA SYARIAH DI INDONESIA PERIODE 2016 -2020 DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of profitability on the expenditure of zakah funds in Sharia Business Units in Indonesia for the 2016-2020 period, with Good Corporate Governance variable as a moderating. The profitability used are Return On Assets (ROA), Operational Efficiency Ratio (OER) and Net Profit Margin (NPM). Samples were taken by purposive sampling method as 7 UUS, used data analysis method with Moderated Regression Analysis. The results showed that ROA had a significant negative effect, while OER and NPM had no significant effect. The moderating Good Corporate Governance (GCG) as proxied by the variable of the Sharia Supervisory Board is able strongly to moderate the effect of ROA on zakah, while the influence of OER and NPM on zakah cannot be moderated by Sharia Supervisory Board.

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