Journal of Islamic Economics, Management, and Business (JIEMB)
Vol. 3 No. 2 (2021)

The effect of corporate social responsibility, capital structure, and current ratio on profitability with firm size as moderating variables on companies in the Jakarta Islamic Index (JII) 2016-2020

Fitriyani, Arum Teguh (Unknown)
Annisa, Arna Asna (Unknown)



Article Info

Publish Date
10 Dec 2021

Abstract

Profitability is a measurement of a company’s financial performance in generating profits. This study aims to determine the factors that affect profitability by analyzing the relationship between corporate social responsibility, capital structure, and current ratio on company profitability moderated by company size. This research is quantitative, with a population of 30 companies listed on the Jakarta Islamic Index (JII). The sampling technique used was the purposing sampling technique, as many as 12 companies registered at JII for the 2016-2020 period. The data analysis technique in this study used descriptive statistical data analysis. This research shows that corporate social responsibility significantly influences profitability, and capital structure negatively impacts profitability. The current ratio does not have a significant influence on profitability. Firm size does not significantly influence profitability, and the firm size can moderate corporate social responsibility, capital structure, and a current ratio of profitability. This research contributes to Islamic accounting and provides information about factors

Copyrights © 2021






Journal Info

Abbrev

JIEMB

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Islamic Economics, Management, and Business is a scientific journal in the field of Islamic economics studies published twice a year by the program of Magister of Syariah Economics, Faculty of Islamic Economics and Business UIN Walisongo Semarang. The editors receive articles in the form ...