Analisis Pengaruh Kinerja Keuangan Terhadap Zakat Perusahaan Asuransi Syariah


 Sharia insurance is an effort to protect and help each other among policyholders which carried out through the collection management of tabarru funds that provide a pattern returns face certain risks contracts are in accordance with sharia principles. The aims this study (1) understand financial performance Islamic companies, (2) company's zakat, (3) effect on companies' (4) ROE ROA. research used quantitative deskriptive. data taken from secondary data, namely statements. Hypothesis testing uses regression analysis. In using by ratio results indicate ROA methods calculation company zakat has positive influence but all can be concluded influenced operational not fully ROE, however. This could factor influences issuing its obligation pay zakat.
 Keywords: Financial Performance, Corporate Zakat, Insurance