SKRIPSI AKS
Islamic Social Reporting Ditinjau Dari Profitabilitas, Likuiditas, Leverage, dan Islamic Governance Score
ABSTRACT
This research aims to determine the influence of profitability, liquidity,
leverage, and Islamic governance score on Islamic social reporting. The study was
conducted on Sharia Commercial Banks in Indonesia from 2018 to 2022. The data
used were secondary data from the annual financial reports of the companies. The
sampling technique used was purposive sampling, which resulted in a research
sample of 8 Sharia Commercial Banks over a period of 5 years, yielding 40 sample
data points as the objects of observation. The analysis technique used was panel
data regression analysis using Eviews 10 program. The results of the research
showed that liquidity has a negative effect on Islamic social reporting. Meanwhile,
profitability, leverage, and Islamic governance score do not affect Islamic social
reporting.
Keywords: Islamic social reporting, profitability, liquidity, leverage, and Islamic
governance score.
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