PENGARUH ISLAMICITY PERFORMANCE INDEX TERHADAP ZAKAT PERFORMANCE PERBANKAN SYARIAH DI INDONESIA
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Islamicity Performance Index, yaitu profit sharing ratio, equitable distribution ratio, islamic investment ratio, dan islamic income ratio terhadap zakat perfromance pada perbankan syariah di Indonesia tahun 2010-2019. Jenis penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini seluruh Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) yang berjumlah 14 perbankan. Pengambilan sampel menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 5 perbankan syariah. Periode waktu penelitian adalah 10 tahun, sehingga jumlah sampel yang diperoleh sebanyak 50 data. Sumber data yang digunakan adalah data sekunder yang didapatkan dari laporan keuangan dan laporan tahunan melalui website resmi masing-masing perbankan syariah. Analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji goodness of fit, analisis regresi berganda, dan uji t. Hasil penelitian ini menunjukkan bahwa: (1) profit sharing ratio berpengaruh terhadap zakat performance; (2) equitable distribution ratio berpengaruh terhadap zakat performance; (3) islamic investment ratio berpengaruh zakat performance; (4) islamic income ratio tidak berpengaruh terhadap zakat performance.
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