PENGARUH RASIO PROFITABILITAS TERHADAP PENGUNGKAPAN ZAKAT PERBANKAN SYARIAH DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Islamic banking today continues to show progress towards a more positive, this should have an impact on the realization of the national charity. Because Islamic banking is a financial institution based on the Quran and the Hadith, the Islamic banking should play an important role in the realization of the national charity. In fact it has not tewujud for the realization of the national charity is still very small compared with the potential national charity itself. Zakat is a solution that can be done to eradicate the poverty of a country and even the world. The purpose of this study is to explain the empirical evidence of the influence profitability ratios Return on Assets (ROA), Return on Equity (ROE) and Return on Operating Assets (ROOA) against Zakat using a quantitative approach. This research is Moderated Regression Analysis (MRA) with the data used in this research is secondary data. The data collection technique is to study the documentation, that the financial statements Islamic Banks. This research method using analysis Moderated Regression Analysis (MRA) with 7 samples Islamic bank, Bank Muamalat, Bank Syariah Mandiri, Bank Central Asia Sharia, Islamic Bank Rakyat Indonesia, Bank Negara Indonesia Syariah, Bank Mega Syariah, and Bank Jabar Banten Syariah. This research data collection method is to study the documentation using the Financial Statements of each bank from 2013 to 2017 period. The results of this analysis, ROA and ROE affect the disclosure of zakat, whereas ROOA variable does not affect the disclosure of zakat. Results from this study also shows that the size of the company's moderating influence of ROA and ROE against disclosure charity, but not moderate influence on the disclosure ROOA zakat