Article Per Year (5 Year)
p-Index From 2021 - 2026
4.566
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam IJEBA (International Journal of Economic, Business & Applications) JMM (Jurnal Masyarakat Mandiri) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Bisnis Darmajaya Economic Education and Entrepreneurship Journal EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Al-Mu'awanah ProBisnis : Jurnal Manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Research Horizon SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Media Akademik (JMA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Riset Multidisiplin Edukasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Riset Ekonomi dan Manajemen Perbankan
Rosydalina Putri
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Pengaruh Kinerja Keuangan, Leverage, Sharia Compliance, Invesment Acound Holder dan Ukuran Perusahaan Terhadap Islamic Sosial Riporting: Studi pada Bank Umum Syariah 2020-2024 Taufik Kurahman Kurahman; Rosydalina Putri; Anggun Okta Fitri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i5.11959

Abstract

This study aims to examine the effect of Financial Performance (X1), Leverage (X2), Shariah Compliance (X3), Investment Account Holders (X4), and Company Size (X5) on Islamic Social Reporting (ISR) disclosure. Using panel data from Sharia-compliant companies for the 2020–2024 period, the sample was determined using purposive sampling and processed using Panel Least Squares (PLS) regression via EViews.The results of the hypothesis testing indicate that partially, Leverage (X2), Investment Account Holders (X4), and Company Size (X5) have a significant but negative effect on ISR (p < 0.05). This indicates that high liability burdens and asset scale tend to limit the scope of social reporting for the sake of cost efficiency and information risk mitigation. Conversely, Financial Performance (X1) and Shariah Compliance (X3) do not have a significant effect, indicating that profitability and Sharia compliance levels are not the primary determinants of social transparency policy in this study. These findings confirm the relevance of Signaling Theory, which views certain financial indicators as risk signals that limit voluntary disclosure. The research's implications suggest that management should reframe its view of ISR as a strategic investment to strengthen legitimacy and stakeholder trust amidst the company's dynamic financial situation.
Co-Authors Abimayu, Alben Agus Kurniawan Agus Kurniawan Agus Kurniawan Agus Kurniawan ahmad habibi Akbar Nurul Hidayah Alfiatus Sholihah Ali, Karnila Alief Rakhman Setyanto, Alief Rakhman Anas Malik Anggis Prasetyaningsih Anggun Okta Fitri Any Eliza Arifa Kurniawan Asriani Cerah Ismi Lamaharani Citra Etika David, Juand Trika Diah Mukminatul Hasimi Dick Ratna Sari Effi Irmawanti Ermawati, Liya Evi Ekawati Evi Ekawati Kholifah, Nining Kusuma, Rhima MALIK, ANAS Mardhiyah Hayati Marshella Sukma Maulana, Yadi Muhammad Kurniawan Novi Astuti, Eka Nurhayati Nurhayati Nursella, Ike Pandu Wiratama Rahmah Dianti Putri Ridwansyah Ridwansyah Rizkya, Yunita Anggraini Salsabila, Afifah Dhafa Saputra, Muhammad Sari, Yetri Martika Sholihah, Alfiatus Silawati, Tika Siska Yuli Anita Taufik Kurahman Kurahman Tika Silawati Tri Novita Sari Vega, Aeylen Amanda Wiratama, Pandu Zathu Restie Utamie