p-Index From 2021 - 2026
12.216
P-Index
This Author published in this journals
All Journal VALENSI Jurnal Rekayasa Jurnal Rekayasa Sipil dan Desain Briliant: Jurnal Riset dan Konseptual Teras Jurnal Science and Physics Education Journal (SPEJ) Pendas : Jurnah Ilmiah Pendidikan Dasar Elipsoida : Jurnal Geodesi dan Geomatika EKOLOGIA : Jurnal Ilmiah Ilmu Dasar dan Lingkungan Hidup TAPAK (Teknologi Aplikasi Konstruksi) : Jurnal Program Studi Teknik Sipil Journal of Engineering and Scientific Research (JESR) Jurnal Teknik Industri Terintegrasi (JUTIN) Journal Coaching Education Sports Journal of Infrastructural in Civil Engineering (JICE) Teknika Sains : Jurnal Ilmu Teknik Warta AKAB PROFICIO: Jurnal Pengabdian Masyarakat Unnes Journal of Mathematics Education Indonesian Journal of Research and Educational Review (IJRER) e-SPORT: Jurnal Pendidikan Jasmani, Kesehatan dan Rekreasi Indonesian Journal of Chemical Studies (Indones. J. Chem. Stud.) Jurnal Teknik Sumber Daya Air SENTRI: Jurnal Riset Ilmiah Informasi dan Promosi Kesehatan JPM-AKA Rona Teknik Pertanian PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengembangan Ilmu dan Praktik Kesehatan JSEHT Jurnal Meteorologi dan Geofisika Journal of Plano Studies International Journal of Science, Technology and Applications J-Sil (Jurnal Teknik Sipil dan Lingkungan) Journal Of Biology Education Research (JBER) Rekayasa : Jurnal Ilmiah Fakultas Teknik Universitas Lampung Nemui Nyimah Datum: Journal of Geodesy and Geomatics SPORTIVE: Journal Of Physical Education, Sport and Recreation
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : jseht

Islamic Social Reporting Disclosure (ISRD) : Analisis Pengaruh Ukuran Perusahaan dan Usia Direksi terhadap Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Teknologi Periode 2019-2022 Zakaria, Ahmad; Sumarno, Ari Pitoyo; Handayani, Agustia
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 4 No 1 (2025): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v4i1.252

Abstract

This study aims to examine the influence of firm size and board of directors' age on ISRD. Islamic Social Reporting (ISR) is a social reporting standard applied to Sharia-compliant companies, including those with Sharia securities. ISRD is not only intended for stakeholders but, most importantly, for Allah SWT, customers, employees, and the environment, as a form of social responsibility. This study was conducted on technology companies listed in the Sharia Securities List (DES) for the 2019-2022 period, with a total population of 38 companies. The research sample was selected using purposive sampling, resulting in 19 companies that met the criteria. Given the five-year research period, the total number of observational samples used in this study is 120. Data analysis was performed using EVIEWS software for hypothesis testing and Moderated Regression Analysis (MRA). The results indicate that firm size does not affect ISRD, whereas the board of directors' age has a positive influence on ISRD. Additionally, profitability is proven to strengthen the impact of firm size and board of directors' age on ISRD.
Co-Authors Abyuliani, Alza Achmad Karim adama, riri arinda Afriami, Lusmeilia Agatha, Muhammad Naufal Agustriyanto, Dono Ahmad Herison Ahmad Tusi Aji Saputra, Aji Aji, Badruzzaman Al Rasyid, Burhan Najib Amanda, Tiara Maelta Amidi Amidi, Amidi Amri, Resica Permata Andika, Ivana Aprili Angelina Angelina Anggraini , Melisa anggraini, yeshe Angin, Geleng Perangin Ardian, Riko Berli Arfanda, Poppy Elisano Arie Pratama Putra Arief, Farah Diba Arifaini , Nur Arizona, Bramesvara Armijon . Asep Irvan Irvani Ashruri Ashruri, Ashruri Asri Oktiani Asrorudin, Udin Atika Sari Atmoko, Fajar Destri Aynuddin, . Aynuddin, Aynuddin Ayu Kurniasih, Ayu Ayuningsih, Titik Cesar, Irvan Tegar Chairil Anwar Citra Dewi Damayanti, Amelia Nurul Dian Kusumaningsih Dian Pratiwi Didik Didik Dinaryoko, Arif Djanis, Ratnawati L. Djanis, Ratnawati Lilasari Djasmasari, Wittri Dwi Arnanda Putra, Novindio Dwi Joko Winarno Dyah Indriana K Dyah Indriana Kusumastuti Efendi, Muhamad Masjun Elvida, Maharani Endang Sri Lestari Endro Prasetyo Wahono Fachrurrazie, . Fachrurrazie, Fachrurrazie Fadela, Dian Mira Fathony, Awal Rifan Fatoni, Fatoni Fatria, Akhmad Ridho Fatria, Akhmad Ridho Fikri, Modh. Haikal Finanda, Reysa Fitria, Mizha Nur Fridayanto, Syahlan Naufal Gani, Rama Dian Gatot Eko Susilo Gultom, Winda Maria Rebecca Habib Algifari Hadi, Yohannes Martono Handayani, Agustia Handayani, Esty Hardi, Alif Aryadi Hartantio, Fajar Hartoto, Dwi Nanda Putra hasyimzoem, Edwin Faisol Hayat, Mohammad Haz, Arzuu Abnu Haziman, Muhammad Luthfan Herawati Herawati Herdiana, I Komang Tri Herizon, Ahmad Ians Aprilo Ichsani, Muhammad Desyan Idharmahadi Adha Imran, Fadli Indriana K, Dyah Iswan Iswan Iswan, I Jalal, Muhammad Agung Wijdan Jamaludin HN, . Jauhari Arifin Jaya, Redhinansyah Kurniawan Jerfikanasa Murda, Gung Bagus Joko, Dwi Karim, Achmad Kholiq, Muhammad Nur Kristianto Usman kuncoro, wahyu hadi Kurniawan, Deri Rahli Kurniawan, Panca Kurniawan, Rizqi Kurniyawan, Ikhfan Kusanti, Nency Dwi Kusumastuti, Dyah Kusumastuti, Dyah I. kuswadi, didit kuswadi Laksmana, M. Bima Lepiana, Tenti Lukitawati, Annika Lusmeilia Afriani M Imran Hasanuddin M Rizky Ismail M. Said Zainuddin Manurung, Lodewick Mapiliandari, Inda Mappaompo, M. Adam Mariyanto Mariyanto Masdar Helmi MMSI Irfan ,S. Kom Muhammad Fadli Nawawi, M Lucky Apriansyah Niken, Chatarina Ningtyas, Widya Nurcahya Novianti, Tika Christy Nugraha , Billy Nugraheni, Melly Nur Arifaini Nurdiani Nurdiani, Nurdiani Nurdiani, . Ofik Taufik P, Ofik Ofik Taufik Purwadi, Ofik Taufik Pelawi, Rinaldi Peranginangin, Imanuel Perdana, Damar Adi PERMADI, I GUSTI AGUNG DIDIT EKA Persada, Citra Phohan, Phohan Pradipta, Adya Rizky Prasetio, Rizki Lazuardi Prasetyo, Agus Ari Pratiwi, Ayu Ning Trias Prawaka, Fanny Prawaka, Muhammad Hendro Purna, Bagus Mustofa Purwadi , Ofik Taupik Purwadi, Ofik Taupik Purwadi, Ofik Toupik Purwadi, Opik Taufik Qur'ani, Mutiara Nurul Rachmanda, Farhan Rachmi, Silvia Rachmy, Silvia Rahayu Sulistyorini Randy Setiawan, Randy Razak, Risdha Sagita Restika Putri Retno Farhana Nurulita Rina Indriani Rinaldi, M. Fahmi Rizky Al Mufarid, Andi Muhammad Romdani, Yuda Romi Fadly Rosalina Rosalina Rosalina, . Salsabila, Adira Sampurna, Sindu Abadi Saputra, Datra Peta Saputra, Eko Adi Saputra, Fajar Ilham Saputro, Rifki Ananda Sari, Dwi Winda Sari, Okta Mulya Sasongko, Respati Anton Sauri, Sopian Septian, Rio Dwi Septiansari, Annisa Putri Dwi Setia, Vika Setyanto Setyanto Setyanugraha, Tegar Sitanaya, Brigitha Cindy Siti Nurdianti Muhajir Siti Nurul Khotimah Siti Nurul Khotimah Slamet Riyadi Styani, Erna Subuh Tugiono, Subuh Suharni Suharni Sulistiyorini, Rahayu Sumarno, Ari Pitoyo Sumharni, Sumiharni Sumiharni Sumiharni Suyadi Suyadi Syah, Aminudin Syahruli, Firman Tambunan, Jenny Anna Margaretha Taufik P, Ofik Tomi, Muhammad Tridawati, Anggun Trisdiana, Fitri Trisno Imany, Tri Subakti Tuhu Pangestu, Ibnu Umar, Rizki Prinanda Usman, Arifuddin W, Endro W, Endro Prasetyo Wahono, Endro Wahono, Endro Praseyto Wardhani, Puspita Sri Ayu Welly, Margareta Widya Anggraeni, Widya Wijaya, Riki Chandra Winarno, Dwijoko Yacub, Vanita Kesumawati Yandriguna, Medi Yanti, Cristi Yohanes Martono Hadi Yuda Romdania yulianto, alim Yusma Sari, Nia Hana Zainuddin, M Said