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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 adama, riri arinda Afifah, Mar'atul Afriami, Lusmeilia Agustriyanto, Dono Ahmad Herison Ahmad Tusi Ahsan, Fathan Naufal Aji Saputra, Aji Aji, Badruzzaman Al Rasyid, Burhan Najib Amanda, Tiara Maelta Amidi Amidi, Amidi Andika, Ivana Aprili Andriansyah, Yeddy Angelina Angelina Anggraini , Melisa anggraini, yeshe Angin, Geleng Perangin Arfanda, Poppy Elisano Arie Pratama Putra Arief, Farah Diba Arifaini , Nur Armijon . Ashruri Ashruri, Ashruri Asrorudin, Udin Atika Sari Atmoko, Fajar Destri Aynuddin, . Aynuddin, Aynuddin Ayu Kurniasih, Ayu Ayuningsih, Titik Cahyo, Febriansyah Dwi Cesar, Irvan Tegar Chairil Anwar Citra Dewi Damayanti, Amelia Nurul Dian Pratiwi Didik Didik Dinaryoko, Arif Diwantari, Windy Putri 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 Fikri, Modh. Haikal Finanda, Reysa Fitria, Mizha Nur Gani, Rama Dian Gatot Eko Susilo Gultom, Winda Maria Rebecca Habib Algifari Handayani, Agustia Hartantio, Fajar Hartoto, Dwi Nanda Putra Hayat, Mohammad Haz, Arzuu Abnu Haziman, Muhammad Luthfan Herawati Herawati Ians Aprilo Ichsani, Muhammad Desyan Idharmahadi Adha Imran, Fadli Indarto, Asyidika Vito Indriana K, Dyah Irvani, Asep Irvan Iswan Iswan Iswan, I Jamaludin HN, . Jauhari Arifin Jerfikanasa Murda, Gung Bagus Joko, Dwi karami, muhammad Karim, Achmad Kholiq, Muhammad Nur Kristianto Usman kuncoro, wahyu hadi Kurniawan, Deri Rahli Kurniawan, Panca Kurniawan, Rizqi Kurniyawan, Ikhfan Kusanti, Nency Dwi Kusumaningsih, Dian 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 Marlina, Indah MMSI Irfan ,S. Kom Muhammad Fadli Murdiagatma, Sefrinta Sasma 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 Oktiani, Asri Pelawi, Rinaldi Peranginangin, Imanuel PERMADI, I GUSTI AGUNG DIDIT EKA Persada, Citra Phohan, Phohan Pradipta, Adya Rizky Prasetio, Rizki Lazuardi Pratama, Muhammad Vareza Pratiwi, Ayu Ning Trias Purna, Bagus Mustofa Purwadi , Ofik Taupik Purwadi, Ofik Purwadi, Ofik Taupik 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 Romdani, Yuda Romi Fadly Rosalina Rosalina Rosalina, . Saputra, Datra Peta Saputra, Eko Adi Saputra, Fajar Ilham Saputro, Rifki Ananda Sari, Okta Mulya Sasongko, Respati Anton Sauri, Sopian Septiansari, Annisa Putri Dwi Setia, Vika Setyanugraha, Tegar Sitanaya, Brigitha Cindy Siti Nurdianti Muhajir Siti Nurul Khotimah Slamet Riyadi Styani, Erna Subuh Tugiono, Subuh Suharni Suharni Sumarno, Ari Pitoyo Sumiharni Sumiharni Syah, Aminudin Syahruli, Firman Tambunan, Jenny Anna Margaretha Taufik P, Ofik Tomi, Muhammad Tridawati, Anggun Trisdiana, Fitri Trisnar Adi Prabowo Tuhu Pangestu, Ibnu Usman, Arifuddin W, Endro W, Endro Prasetyo Wahono, Endro Wahono, Endro Praseyto Wardhani, Puspita Sri Ayu widarsono, eko Widya Anggraeni, Widya Wijaya, Riki Chandra Winarno, Dwijoko Yacub, Vanita Kesumawati Yanti, Cristi Yuda Romdania yulianto, alim Yusma Sari, Nia Hana Zainuddin, M Said