DETERMINANT ISLAMIC SOCIAL REPORTING(ISR) IN COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX 70 (JJI 70): english

Mohamad Zulman Hakim (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Dewi Rachmania (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Hamdani Hamdani (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Mikrad Mikrad (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Siti Chanifah (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Melsha Alfisa Wijaya (Faculty of Economics and Business Muhammadiyah University Tangerang)

International Journal of Economics, Business and Innovation Research
Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research

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).