Zakat Determinant Variable of Sharia Banksin Indonesia

Abstract

This study aims to examine the effect of the buying and selling financing, profit and loss sharing financing , and lease financing to zakat through financing risk and financing performance as an intervening variable in sharia banks in Indonesia. This study uses secondary data from the financial statements of sharia banks 2016-2018 periods. The sample in this study was 13 sharia banks in Indonesia. The hypothesis was tested using the approach Partial Least Square(PLS). The results showed that selling and buying financing, profit and loss sharing financing,and lease financing affect the financing risk. Financing risk and financing performance became intervening variable that affect zakat on sharia banks in Indonesia period 2016-2018