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All Journal International Journal of Economics, Business and Innovation Research
Melsha Alfisa Wijaya
Faculty of Economics and Business Muhammadiyah University Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINANT ISLAMIC SOCIAL REPORTING(ISR) IN COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX 70 (JJI 70): english Mohamad Zulman Hakim; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah; Melsha Alfisa Wijaya
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

This study aims to obtain empirical evidence regarding the effect of company size, profitability, and leverage on Islamic social reporting (ISR). The population in this study uses the Jakarta Islamic Index 70 (JII 70) sector. Sampling technique using Purposive Sampling. Methods of data analysis using Panel Data Regression Analysis. The results of the study show that company size has a negative effect on Islamic Social Reporting (ISR). Profitability (ROA) has no effect on Islamic Social Reporting (ISR), Leverage (DER) has no effect on Islamic Social Reporting (ISR).
Co-Authors Dewi Rachmania Hamdani Hamdani Mikrad mikrad Mohamad Zulman Hakim Siti Chanifah