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All Journal Jurnal Ilmiah Ekonomi Islam
Neng Pipit Nurlatipa
Universitas Cipasung Tasikmalaya
Economics, Econometrics & Finance Social Sciences

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DETERMINASI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) SEBAGAI WUJUD AKUNTABILITAS SYARIAH PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2022–2024 Neng Pipit Nurlatipa; Retno Dyah Pekerti
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20075

Abstract

This study aims to examine the effect of profitability, leverage, and firm size on Islamic Social Reporting (ISR) disclosure as a form of sharia accountability in companies listed on the Jakarta Islamic Index (JII) during 2022 - 2024. A quantitative associative approach with purposive sampling was employed, resulting in 20 companies and 60 observations. Secondary data were analyzed using classical assumption tests and multiple linear regression with SPSS version 30. The regression model was transformed using the Cochrane-Orcutt (LAG) method to address autocorrelation. The results show that profitability and firm size have a positive and significant effect on ISR disclosure, while leverage has no significant effect. Simultaneously, the three variables significantly affect ISR disclosure, with an R-squared of 26.1%.
Co-Authors Retno Dyah Pekerti