SKRIPSI AKS
Analisis Faktor Penentu Pengungkapan Islamic Social Reporting (Studi Empiris Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2017-2020)
ABSTRACT
This study aims to analyze the effect of profitability, liquidity, board size,
board size, company age and company growth on Islamic Social Reporting, an
empirical study of companies listed on the Jakarta Islamic Index 2017-2020.
The data used in this study is secondary data obtained from the company's
annual financial statements. The sampling technique in this study is purposive
sampling, which resulted in a sample of 88 observational data. The analytical tool
used is the panel data regression test.
The results of the regression test show that profitability, environmental
performance and company age have a positive effect on the disclosure of Islamic
Social Reporting. Lliquidity, board size, and company growth have no significant
effect on Islamic Social Reporting.
Keywords: Islamic Social Reporting, profitability, liquidity, board size,
environmental performance company age, company growth.
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