PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN JII

YENI KHOLILAH
WELHENDRA WELHENDRA (Universitas Islam Negeri Imam Bonjol Padang)
SALMAN WAJDI (Universitas Islam Negeri Imam Bonjol Padang)

Maqdis: Jurnal Kajian Ekonomi Islam
Vol 10, No 2 (2025): Juli - Desember 2025

This study aimed to analyze the effect of profitability, liquidity, and firm size on Islamic Social Reporting (ISR) disclosure in companies listed on the Jakarta Islamic Index (JII) during the 2021–2024 period. This research employed a quantitative approach using panel data. The sample was selected through purposive sampling, resulting in 26 companies. The data were analyzed using panel data regression with the assistance of EViews 12. The results of the partial tests indicated that profitability and liquidity had positive but insignificant effects on ISR disclosure, while firm size had a positive and significant effect. Simultaneously, profitability, liquidity, and firm size had a significant effect on Islamic Social Reporting disclosure