Open AccessPengaruh Zakat Perbankan dan Corporate Social Responsibility terhadap Kinerja PT. Bank Muamalat Indonesia
Author(s) -
Nepri Marito,
N Nofinawati,
Ali Hardana
Publication year - 2021
Publication title -
journal of islamic social finance management
Language(s) - English
Resource type - Journals
ISSN - 2777-0753
DOI - 10.24952/jisfim.v2i2.5014
Subject(s) - return on assets , multicollinearity , business administration , business , normality test , mathematics , statistics , linear regression , statistical hypothesis testing , finance , stock exchange
The occurrence of an increase or decrease in zakat and CSR followed by Return On Assets (ROA) which is not in accordance with the theory. The purpose of this study was to determine the effect of zakat and CSR on Return On Assets (ROA) at PT. Bank Muamalat Indonesia Tbk. This research is a quantitative research with a descriptive approach. The data source used is secondary data. The analytical tools used are descriptive statistics, normality test, classical assumption test (multicollinearity test, heteroscedasticity, and autocorrelation), multiple linear regression test, partial hypothesis test (t test) and simultaneously (F test) and the coefficient of determination. The results of the study explain that CSR has an effect on Return On Assets (ROA) and zakat has no effect on Return On Assets (ROA). Simultaneously Zakat and CSR affect the Return On Assets (ROA) at PT. Bank Muamalat Indonesia Tbk and the magnitude of the influence of Zakat and CSR on Return On Assets (ROA) at PT. Bank Muamalat Indonesia Tbk by 30.9 percent.Keywords : Zakat, Corporate Social Responsibility, Return On Assets ABSTRAK Terjadinya kenaikan maupun penurunan zakat dan CSR yang diikuti oleh Return On Assets (ROA) yang tidak sesuai dengan teori. Tujuan penelitian ini untuk mengetahui pengaruh zakat dan CSR terhadap Return On Assets (ROA) pada PT. Bank Muamalat Indonesia Tbk. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sumber data yang digunakan adalah data sekunder. Alat analisis yang digunakan adalah statistik deskriptif, uji normalitas, uji asumsi klasik (uji multikolinearitas, heteriskedastisitas, dan autokorelasi), uji regresi linear berganda,uji hipotesis secara parsial (uji t) dan serempak (uji F) dan koefisien determinasi. Hasil penelitian menjelaskan bahwa CSR berpengaruh terhadap Return On Assets (ROA) dan zakat tidak berpengaruh terhadap Return On Assets (ROA). Secara simultan Zakat dan CSR berpengaruh terhadap Return On Assets (ROA) pada PT. Bank Muamalat Indonesia Tbk dan besarnya pengaruh Zakat dan CSR terhadap Return On Assets (ROA) pada PT. Bank Muamalat Indonesia Tbk sebesar 30,9 persen.Kata kunci: Zakat, Corporate Social Responsibility, Return On Assets