The Analysis of the Effects of CAR, ROA, ROE, NPF, FDR, NIM, and ROA on the payment of Zakat in Islamic Banks

Abstract

Islamic Banks is a financial institution whose business activities are adapted to the principles of Islamic law, namely the principle of sharing profits and losses or for the results (profit and loss sharing principle or PLS principle). In the form of a more operational, the metaphor of "mandate" can be lowered to the metaphor of "zakat" or reality that is in a metaphor with the charity organization. With this charity orientation, the company strives to achieve a rate of zakat payments are high, so the net profit is no longer a measure of corporate performance, but zakat be the size of the company's performance. Orientation to charity does not mean forgetting companies seek profit from an economic standpoint, but the achievement of maximum profit is the goal and the achievement of zakat is the ultimate destination. Thus, the authors formulate some issues such as how the level of Sharia Commercial Bank's financial performance, how the level of the payment of zakat Islamic Banks, and how to influence the financial performance against the payment of zakat Islamic Banks. This research was conducted by analyzing the quarterly financial report 6 Islamic Banks registered in Bank Indonesia for 5 years starting from 2010 to 2014. The method used in this research is descriptive analytical method that aims to describe the problem based on existing data and then analyze further then take a conclusion. Data analysis method used is the analysis of the trend of the financial statements to determine the level of financial performance and the level of payment of zakah, and multiple linear regression analysis to determine the effect of independent variables on the dependent variable. The results of this study indicate several things. (1) The level of financial performance is proxied by CAR, ROA, ROE, NPF, FDR, NIM and ROA tend to have fluctuating trend; (2) The rate of zakat payment Islamic Banks tend to increase during the study period; (3) Simultaneously, CAR, ROA, ROE, NPF, FDR, NIM and ROA significant effect on the payment of zakat Islamic Banks. Partially, variable CAR, ROA, NPF, FDR, NIM, and ROA does not affect the payment of zakat Islamic Banks while ROE significant affect on the payment of zakat Islamic Banks. The predicted level is 58%.