The Influence of Financial Performance on Corporate Zakat Expenditure with Bank Size as a Moderating Variable

Abstract

This study aims to determine the effect of Financial Performance on Corporate Zakat Expenditure with Bank Size as a Moderating Variable in Sharia Commercial Banks in Indonesia for the period (2015-2024). The analysis method used is panel data regression with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) test. The analysis tool used is the EViews software. The population used in this study is Sharia Commercial Banks registered with the Financial Services Authority (OJK), and the sampling technique used is purposive sampling. The results of this study indicate that Financial Performance has a significant negative impact on Corporate Zakat Expenditure. Bank Size has a significant positive impact on Corporate Zakat Expenditure. Bank Size can moderate or strengthen the influence of Financial Performance on Corporate Zakat Expenditure.