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All Journal Maqdis: Jurnal Kajian Ekonomi Islam
SALMAN WAJDI
Universitas Islam Negeri Imam Bonjol Padang
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN JII YENI KHOLILAH; WELHENDRA WELHENDRA; SALMAN WAJDI
Maqdis: Jurnal Kajian Ekonomi Islam Vol 10, No 2 (2025): Juli - Desember 2025
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v10i2.2450

Abstract

This study aimed to analyze the effect of profitability, liquidity, and firm size on Islamic Social Reporting (ISR) disclosure in companies listed on the Jakarta Islamic Index (JII) during the 2021–2024 period. This research employed a quantitative approach using panel data. The sample was selected through purposive sampling, resulting in 26 companies. The data were analyzed using panel data regression with the assistance of EViews 12. The results of the partial tests indicated that profitability and liquidity had positive but insignificant effects on ISR disclosure, while firm size had a positive and significant effect. Simultaneously, profitability, liquidity, and firm size had a significant effect on Islamic Social Reporting disclosure
Co-Authors WELHENDRA WELHENDRA YENI KHOLILAH