Jurnal Ekonomi Islam
Vol. 11 No. 2 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA

PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Bank Syariah Tahun 2015-2018)

rizky guntarto adit (Universitas Muhammadiyah Purwokerto)
Isnantyo Arief Nugroho (Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
30 Nov 2020

Abstract

This study aims to determine the effect of Liquidity, Leverage, and Profitability on the disclosure of Islamic Social Reporting (ISR). Disclosure of Islamic Social Reporting (ISR) is measured using the ISR index. The population in this study is Sharia Banks in Indonesia in the 2015-2018 period. The total data used is 36 data from 9 samples of Islamic banks using purposive sampling. The results of this study indicate that Liquidity, Leverage, and Profitability towards the disclosure of Islamic Social Reporting. Keywords: Liquidity, Leverage, Profitability, Islamic Social Reporting (ISR)

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Journal Info
Jurnal Ekonomi Islam
Website

Abbrev

jei

Publisher

Universitas Muhammadiyah Prof. Dr. Hamka

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Focus and Scope of Journal of Muhammadiyah University Prof. Dr. Hamka: Ekonomi Islam The focus and scope of the journal include: 1. To develop the emerging paradigm of Islamic economics on scientific lines through publishing original works in this field that pass its peer review process. 2. To ...