Pengaruh Kinerja Keuangan terhadap Kemampuan Membayar Zakat Perusahan

This research was conducted at Hasby Ponorogo convection company. The purpose of
this study is to determine the effect of financial performance on the ability to pay zakat. Analysis
methods used are the classic assumption test, multiple linear regression and hypothesis testing.
Data processing using SPSS version 16. The result of the study showed that the Profitability
Ratio (Return On Asset) had a positive effect on the company zakat, the Liquidity Ratio (Current
Ratio) and the Activity Ratio (BOPO) had no effect on the company zakat. Regression result
show that adjusted r square is 0.838, meaning that the influence of independent variables on the
dependent variable is 83.3% and 16.2% is influenced by other variables not included in this
research model.