Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (ISR)

Authors

  • Alfia Nur Azizah Universitas Muhammadiyah Tangerang
  • Dirvi Surya Abbas Universitas Muhammadiyah Tangerang
  • Hamdani Hamdani Universitas Muhammadiyah Tangerang
  • Mohamad Zulman Hakim Universitas Muhammadiyah Tangerang

DOI:

https://doi.org/10.55606/jupiman.v1i4.661

Keywords:

Leverage, Profitability, Company Size, Company Age, and Liquidity

Abstract

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).

 

 

References

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Andrayani, Devi. 2016. Pengaruh Profitabilitas, Umur Perusahaan , Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility (CSR) Disclosure (Studi Empiris Pada Perusahaan Industry Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-1014). Skripsi. Sekolah Tinggi Ilmu Ekonomi Perbanas. Surabaya.

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https://www.bcasyariah.co.id/laporan-keuangan/tahunan/

https://www.bnisyariah.co.id/

https://www.bankmuamalat.co.id/hubungan-investor/laporan-tahunan

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Published

2022-11-14

How to Cite

Alfia Nur Azizah, Dirvi Surya Abbas, Hamdani, H., & Mohamad Zulman Hakim. (2022). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (ISR). Jurnal Publikasi Ilmu Manajemen, 1(4), 18–34. https://doi.org/10.55606/jupiman.v1i4.661