Jurnal Ilmiah Ekonomi dan Bisnis
Vol. 18 No. 1 (2021)

ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA

lulu amalia nusron (Fakultas Bisnis Universitas PGRI Yogyakarta)
rani eka diansari (Fakultas Bisnis Universitas PGRI Yogyakarta)



Article Info

Publish Date
02 Apr 2021

Abstract

This study aims to determine Profitability, Liquidity, Company Size, and Leverage on Islamic Social Reporting (ISR) in Islamic Banking in Indonesia. The research period is 2016-2019. This study uses a quantitative approach. The population is all sharia banking in Indonesia registered with the OJK in 2016-2019. The sample was determined by purposive sampling technique, so that there were 32 financial reports from 8 BUS. Analysis makes use of multiple linear regression. The results concluded that (1) Profitability has no effect on Islamic Social Reporting. (2) Liquidity has no effect on Islamic Social Reporting. (3) Company size has no effect on Islamic Social Reporting. (4) Leverage affects Islamic Social Reporting. (5) Company age has no effect on Islamic Social Reporting. (6) Islamic Governance Score has no effect on Islamic Social Reporting. Keywords: Profitability, Liquidity, Company Size, Leverage, Company Age, Islamic Governance Score, Islamic Social Reporting (ISR) Disclosure.

Copyrights © 2021






Journal Info

Abbrev

JIEB

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmiah Ekonomi dan Bisnis invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development ...