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All Journal Ulumuna: Jurnal Studi Keislaman
Puspasari, Amelia
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Religion Education

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Pengungkapan Islamic Social Reporting : Studi Empiris Pada Bank Umum Syariah Puspasari, Amelia; Muzakki, Muzakki
Ulumuna: Jurnal Studi Keilsman Vol 7 No 2 (2021)
Publisher : LP2M IAI Miftahul Ulum Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36420/ju.v7i2.5256

Abstract

This study aims to investigate the factors that influence the disclosure of Islamic social reporting. Some of these factors are profitability, leverage, and liquidity. This study uses a quantitative study with multiple linear regression analysis techniques. The sampling technique used was purposive sampling or judgment sampling, with a sample of 55 taken from 10 Islamic commercial banks that have been registered with Bank Indonesia (BI) and have annual reports for 2014-2018. This study found that the performance variables measured by ROA, liquidity as measured by FDR, and bank risk as measured by NPF had a positive effect on the variable CSR disclosure as measured by the ISR. Company size and age have a negative effect on CSR disclosure as measured by the ISR. Meanwhile, performance variables as measured by ROA, liquidity as measured by FDR, and company size or Size have a significant effect on CSR disclosure as measured by ISR, while NPF bank risk and company age as measured by AGE has no significant effect on ISR.
Co-Authors Nurwijayanti