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All Journal Journal of Islamic Economics and Finance Journal of Islamic Economics and Finance
Fitri Arini
IAIN PEKALONGAN
Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Tingkat Sustainability Report Dalam Pengungkapan Informasi Laporan Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks Wahid Wachyu Adi Winarto; M. Arif Kurniawan; Fitri Arini
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5355

Abstract

This study aims to examine the factors that can affect the level of sustainability reporting on Islamic companies listed on the Jakarta Islamic Index. Sampling using purposive sampling. The number of observations that are of concern to this study are 55 observations from 2017 to 2021. The data were analyzed using linear regression analysis. Empirical test results show that profitability affects the sustainability report, leverage affects the sustainability report, company size affects the sustainability report and firm value affects the sustainability report.
Faktor-Faktor Yang Mempengaruhi Tingkat Sustainability Report Dalam Pengungkapan Informasi Laporan Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks Wahid Wachyu Adi Winarto; M. Arif Kurniawan; Fitri Arini
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MAY 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1178.06 KB) | DOI: 10.28918/jief.v2i1.5355

Abstract

This study aims to examine the factors that can affect the level of sustainability reporting on Islamic companies listed on the Jakarta Islamic Index. Sampling using purposive sampling. The number of observations that are of concern to this study are 55 observations from 2017 to 2021. The data were analyzed using linear regression analysis. Empirical test results show that profitability affects the sustainability report, leverage affects the sustainability report, company size affects the sustainability report and firm value affects the sustainability report.
Co-Authors M. Arif Kurniawan Wahid Wachyu Adi Winarto