Zakah as Intervening Variable in Enhancing Sharia Bank in Indonesia

FITRI ANDRIYANI, 1741143135 and Muniri, Muniri and dede nurohman, 197112182002121003 (2021) Zakah as Intervening Variable in Enhancing Sharia Bank in Indonesia. indonesian economic review, 1 (1). pp. 16-21. ISSN 2774-8073

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Abstract

The purpose of this study aimsto reveal confidence in Islamic financial institutions as an institution that operates based on sharia principles to provide public welfare with four disclosure indicators, namely Islamic corporate social responsibility, Islamic corporate governance, zakah funds, and financial performance. This study elaborated path analysis calculations to gain a deep understanding on the provided issues.The population in this study includeddata on the publication of annual financial reports on Islamic banks in Indonesia which are registered with the Financial Services Authority (OJK) with a total of 14 Islamic banks, whilethesamples were selected according to the provisions of the purposive sampling method.The findings of this study indicate that partially Islamic, corporate social responsibility, Islamic corporate governance, and zakah funds have a positive and significant effect on financial performance. Also,Islamic corporate social responsibility and Islamic corporate governance have a positive and significant effect on financial performance through zakah funds

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