The Effect of Profitability, Leverage, Liquidity and Sharia Supervisory Board on Disclosure of Islamic Social Reporting
Pengaruh Profitabilitas ,Leverage ,Likuiditas Dan Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting
-
(1) Eko Wahyudi Universitas Muhammadiyah Sidoarjo
Indonesia
(2) * Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo
Indonesia
(*) Corresponding Author
Abstract
This study aims to determine the Effect of Profitability, Leverage, Liquidity and Sharia Supervisory Board on Disclosure of Islamic Social Reporting (Study on Islamic Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Islamic Banking Companies Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Profitability Affects Disclosure of Islamic Social Reporting in Islamic Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Leverage Affects Disclosure of Islamic Social Reporting in Islamic Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Liquidity Affects Disclosure of Islamic Social Reporting in Islamic Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Sharia Supervisory Board Influences on Disclosure of Islamic Social Reporting in Sharia Banking Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period.
References
I. Murdiansyah, “… , Leverage, Ukuran Dewan Komisaris Dan Ukuran Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting Pada …,” vol. 5, no. 1, pp. 43–56, 2021, [Online]. Available: http://repository.unissula.ac.id/8192/.
A. Hussain et al., “Determinants of Islamic social reporting in Islamic banks of Pakistan,” Int. J. Law Manag., 2021, doi: 10.1108/IJLMA-02-2020-0060.
K. W. Jati, L. Agustina, I. Muliasari, and D. Armeliza, “Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia,” Banks Bank Syst., 2020, doi: 10.21511/bbs.15(2).2020.05.
W. Mulyasari and S. Mayangsari, “Environmental management accounting, islamic social reporting, and corporate governance mechanism on sharia-approved companies in Indonesia,” Int. J. Financ. Res., 2020, doi: 10.5430/IJFR.V11N1P284.
A. K. Putri, E. Fitriyanti, I. Sulistiana, I. Fahria, and Hidayati, “The effect of islamic social reporting index on islamic banking financial performance in indonesia,” Humanit. Soc. Sci. Rev., 2019, doi: 10.18510/hssr.2019.7481.
H. Mukhibad and A. Fitri, “Determinant of Islamic Social Reporting (ISR) Disclosure,” KnE Soc. Sci., 2020, doi: 10.18502/kss.v4i6.6620.
D. Rachmania and N. Alviana, “PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) REPORTING (ISR) (Pada Bank Umum Syariah di Indonesia Periode 2014-2018),” Compet. J. Akunt. dan Keuang., 2020.
D. Rachmania and N. Alviana, “Pengaruh Kinerja Keuangan Dan Mekanisme Good Corporate Governance Terhadap Islamic Social Reporting ( Isr ),” Compet. J. Akunt. dan Keuang., 2018.
N. Sabrina and Betri, “Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Variabel Moderasi,” Balanc. J. Akunt. dan Bisnis, 2018.
S. Arifin, C. Java, A. Yaqin, K. Yogyakarta, K. N. Dinia, and C. Java, “The effect of Islamic social reporting (ISR), leverage and institutional ownership on firm value and profitability,” J. Akunt. dan Audit Syariah, 2020.
I. Arianugrahini and E. A. Firmansyah, “Determinan Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia (Determinants of Islamic Social Reporting (ISR) Disclosure at Islamic Commercial Banks in Indonesia),” … Islam. Bank. Financ. …, 2020.
S. H. Yahawi, M. Nurjanah, and E. Setiany, “Financial Performance and Disclosure of Islamic Social Reporting: The Case of Indonesia Sharia Banking Industry,” Academia.Edu, 2020.
R. Othman, A. M. Thani, and E. K. Ghani, “Determinants Of Islamic Social Reporting Among Top Shariah -Approved Companies In Bursa Malaysia,” Res. J. Int. Stud., 2009.
M. S. Antonio, A. S. Rusydiana, and I. Firmansyah, “Review on Islamic Social Reporting (ISR) Research,” Libr. Philos. Pract., 2021.
L. Pratiwi, “Pengaruh Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR),” J. Ilmu dan Ris. Akunt., 2020.
I. Setiawan, F. Swandari, and D. M. Dewi, “PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING,” JWM (Jurnal Wawasan Manajemen), 2019, doi: 10.20527/jwm.v6i2.150.
S. Hermawan and Amirullah, Metode Penelitian. 2016.
F. Ramadhani, “Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Ukuran Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting,” JOMFekom, vol. 3, no. 1, pp. 2487–2500, 2016.
Herawatia, Rawi, and R. Destiana, “PENGARUH ROA DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH,” vol. 14, pp. 1–12, 2019.
Herawati, Rawi, and R. Destina, “Pengaruh ROA dan Ukuran Dewan Pengawas Syariah Terhadap Islamic Social Reporting Pada Bank Umum Syariah,” J. Akunt., 2019.
Kasmir, “analisi laporan keuangan jakarta Rajawali Persada,” J. Bus. Bank., 2019, doi: 10.14414/jbb.v6i2.1299.
Kasmir, Analisis Laporan Keuangan., 1st ed. Jakarta: PT Raja Grafindo Persada, 2015.
S. Hermawan and Amirullah, “Metode Penelitian Bisnis Bandung,” CV Alfa Beta, 2016.
Sugiyono, “Memahami Penelitian Kualitatif,” Bandung Alf., 2016.
Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Cetakan ke. Bandung: Alfabeta, 2015.
Sugiyono, Metode Penelitian Kombinasi (Mixed Methods), 6th ed. Bandung: Alfabeta, 2014.
Copyright (c) 2022 Eko Wahyudi, Imelda Dian Rahmawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
