The Influence of Zakat on Financial Performance (SCnP Model) with Islamic Corporate Social Responsibility as a Moderating Variable
Abstract
Islamic banking is a financial institution that has a noble mission and goals. In addition to seeking profits, Islamic banks also pay attention to social aspects. This study aims to examine the effect of Zakat on Financial Performance (SCnP Model) with Islamic Corporate Social Responsibility as a Moderating Variable. This research uses a type of quantitative research with an associative approach. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2018- 2022 period. The sampling technique used purposive sampling to obtain 7 Islamic Commercial Banks. The data processed is secondary data obtained from annual reports published through the official website of each bank for 2018-2022. The data analysis technique used is multiple regression analysis with the help of the Eviews-10 software program. The results showed that Zakat has a positive and significant effect on Financial Performance (Sharia Conformity), Zakat has a negative and significant effect on Financial Performance (Profitability), Islamic Corporate Social Responsibility can moderate the effect of zakat on Financial Performance (Sharia Conformity) and Islamic Corporate Social Responsibility is not able to moderate the influence of zakat on Financial Performance (Profitability).
Keywords: Zakat, Financial Performace (SCnP Model), Islamic Corporate Social Responsibility
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