Tithe is duty that must be taked to follow islamic religion
belongs tithe companies. Therefore that islamic bank must takes tithe so that
as according to guidance alquran. This research to analyze influence of
profitability to tithe expenditure in Islamic Bank in Indonesia is moderated by
size company. Profitability is measured by ROA and size company is measured by
total asset.
This Research is empirical study at Islamic Bank in Indonesia in 4
periods of observation in 2009-2012. Method applied in this research is
analytical quantitative method with empirical study approach. Data collecting
technique by through secondary data that is data obtained from website,
literature and the bibliography. Analyzer applied is Moderated Regression
Analysis (MRA). The result shows that company size have moderated
influence profitability to tithe expenditure at Islamic Bank.
Keywords: Islamic bank, tithe expenditure, Moderated Regression Analysis (MRA)
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