ANALISIS PENGARUH KINERJA KEUANGAN DAN KONDISI MAKRO-EKONOMI TERHADAP ZAKAT PERUSAHAAN (STUDI KASUS PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA TAHUN 2011-2018)

Corporate zakat is the zakat issued by a corporation both engaged in producing on halal goods, services and financial and managed by moslem. The purpose of this research is to analyze the impact of financial performance and macroeconomic conditions to corporate zakat on the Islamic Banks in Indonesia. This research data are the publication reports of the Statistics Indonesia and the publication of financial statement of Islamic Banks through their official websites. The sampling method in this research is purposive sampling. The sample are Bank Muamalat Indonesia, Bank Mega Syariah, BNI Syariah, Bank Panin Dubai Syariah, BRI Syariah, Bank Syariah Mandiri, Sharia Business Unit of BPD Kalimantan Timur dan Kalimantan Utara, Sharia Business Unit of Bank Permata, and Sharia Business Unit of BTN in 2011 to 2018. Data analysis method is pooled data regression. The result showed that simultaneously, Financing Deposit Ratio (FDR), Net Profit Margin (NPM), Return on Assets (ROA), Gross Domestic Product (GDP), and inflation variables were significant to corporate zakat. Partially, the result of this research showed that Financing Deposit Ratio (FDR), Return on Assets (ROA), Gross Domestic Product (GDP), dan inflation variables are significant and gave positive influence to corporate zakat. While Net Profit Margin (NPM) variable was significant and gave negative influence to corporate zakat