DIAH, HALIMAH TUSAK (2018) PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR), RETURN ON ASSET (ROA) DAN UMUR PERUSAHAAN TERHADAP ZAKAT PERFORMANCE RATIO (ZPR). S1 thesis, Universitas Negeri Jakarta.
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Abstract
HALIMAH TUSAK DIAH. Effect of Islamic Social Reporting (ISR) disclosure, Return on Asset (ROA) and company age of Zakat Performance Ratio (ZPR). Skripsi.Faculty of Economics.State University of Jakarta. 2018. This study aimed to examine the Effect of Islamic Social Reporting (ISR) disclosure, Return on Asset (ROA) and company age of the Zakat Performance Ratio (ZPR)in Islamic Banks in Indonesia from 2012 till 2017. This research uses secondary data of financial statement or annual reports that have been published by research sample during the period 2012 till 2017.The independent variables among which Islamic Social Reporting (ISR) disclosure, Return on Asset (ROA) and company age. Meanwhile, the dependent variable is Zakat Performance Ratio (ZPR). This research is quantitative research using panel data regression with software program E-views 8.0.The sampling technique used was purposive sampling. The regression equation in this study is ZPR = -0.002523 + 0.004577*ISR + 0.303971*ROA -0.0000494*UP+e. Result of the analysis showed : (i) there is no significant effect betweenIslamic Social Reporting (ISR) disclosure with Zakat Performance Ratio (ZPR), (ii) there is significant effect between Return on Asset (ROA) with Zakat Performance Ratio (ZPR), (iii) there is no significant effect between company age with Zakat Performance Ratio (ZPR). Keyword: Islamic Social Reporting (ISR), Return on Asset (ROA), company age and Zakat Performance Ratio (ZPR)
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I : Erika Takidah, SE, Ak, M.Si, CA ; Pembimbing II: Hafifah Nasution, SE, MS.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 28 Sep 2018 06:38 |
| Last Modified: | 28 Sep 2018 06:38 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6201 |
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