Analisis Determinan Pelaporan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Indonesia Tahun 2015-2019

Rozzi, Muhammad Fathur; Bahjatullah, Qi Mangku

doi:10.21043/malia.v4i2.9006

Cited by 4 publications

(5 citation statements)

References 5 publications

(8 reference statements)

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“…In research conducted by Rozzi and Bahjatullah (2020), the results showed that company size can weaken the effect of liquidity on Islamic social reporting. So, based on this study, it is explained that company size can reduce the impact of liquidity on Islamic social reporting.…”

Section: Firm Size Moderates the Relationship Between Liquidity And I...mentioning

confidence: 99%

“…Large companies need more capital to cover their operating costs and to invest in growth. However, even large companies may not have enough capital to address all of their social and environmental responsibilities (Rozzi & Bahjatullah, 2020).…”

Section: Firm Sizementioning

confidence: 99%

“…According to research by Rozzi and Bahjatullah (2020), liquidity has a significant effect on disclosure in Islamic Social Reporting (ISR). So, it can be formulated as:…”

Section: The Effect Of Liquidity On Disclosure Of Islamic Social Repo...mentioning

confidence: 99%

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The Effect of Profitability, Liquidity and Leverage on Disclosure of Islamic Social Reporting with Company Size as a Moderating Variable in Pharmaceutical Sub-Sector Companies Registered at ISSI

Amalia¹,

Sunarsih²,

Mohamad³

2023

Talaa J. Islam. Financ.

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This study aims to examine the effect of profitability, liquidity, and leverage on the disclosure of Islamic social reporting, with firm size as a moderating variable, in the pharmaceutical sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017–2020 period. The analytical method used in this research is data regression analysis, which is then measured using the Eviews 12 test tool. Through the model feasibility test, this study uses the random effect model as the best model in the study. The results showed that before using the moderating variable, profitability had a negative influence on Islamic social reporting disclosure, and after using the moderating variable, profitability had a positive influence. Meanwhile, the liquidity variable had no effect on the disclosure of Islamic social reporting, either before or after using the moderating variable. Then the leverage variable, before using the moderating variable, had a positive effect on the disclosure of Islamic social reporting, and after using the moderating variable, it had a negative effect on the disclosure of Islamic social reporting.

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Section: Firm Size Moderates the Relationship Between Liquidity And I...mentioning

confidence: 99%

Section: Firm Sizementioning

confidence: 99%

See 1 more Smart Citation

The Effect of Profitability, Liquidity and Leverage on Disclosure of Islamic Social Reporting with Company Size as a Moderating Variable in Pharmaceutical Sub-Sector Companies Registered at ISSI

Amalia¹,

Sunarsih²,

Mohamad³

2023

Talaa J. Islam. Financ.

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“…Ukuran perusahaan yang besar mengindikasikan semakin besar juga modal yang diinvestasikan, dimana hal tersebut akan menimbulkan permintaan yang lebih luas terhadap pengungkapan informasi pelaporan perusahaan seiring dengan besarnya sumber daya dan sumber dana yang ada dalam perusahaan (Rozzi & Bahjatullah, 2020). Hasil penelitian yang dilakukan (Amyulianthy, Azizah, & Satria, 2020); (Arianugrahini & Firmansyah, 2020); (Asmara & Safira, 2016); (Eksandy & Hakim, 2017); (Mais & Engkur., 2019); (Mukhibad, 2018); (Setiawan, Asnawi, & Sofyani, 2016) menemukan bahwa ukuran perusahaan berpengaruh signifikan terhadap ISR.…”

Section: Pendahuluanunclassified

Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia

Kumalasari,

Nurhayati,

Budiyono

2023

monex

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Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Dewan Pengawas Syariah, dan Return On Asset terhadap Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah Indonesia. Penelitian ini menggunakan metode purposive sampling yang menghasilkan 45 sampel dari 9 Bank Umum Syariah pada kurun waktu 5 tahun periode 2017-2021. Pengujian hipotesis pada penelitian ini menggunakan regresi linier berganda dengan data panel yang diolah dengan program Eviews 10. "Penelitian ini menemukan bahwa variabel independen berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR) secara simultan. Penelitian ini juga menemukan bahwa Ukuran Perusahaan berpengaruh signifikan positif dan Dewan Pengawas Syariah (DPS) berpengaruh signifikan negatif terhadap Pengungkapan ISR, sedangkan ROA tidak berpengaruh signifikan terhadap Pengungkapan ISR." Kata kunci: Islamic Social Reporting

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“…Kepercayaan ini ditunjukkan stakeholder dengan diterimanya produk-produk perusahaan sehingga akan meningkatkan nilai perusahaan di masa yang akan datang. Hal ini didukung penelitian dari Fitriyah et al (2016) dan Rozzi & Bahjatullah (2020). Maka dapat dirumuskan ke dalam hipotesis berikut.…”

Section: H5 : Pengungkapan Islamic Social Reporting (Isr) Mampu Memod...unclassified

Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating

Tunjungsari¹,

Irkhami²

2021

E-Jurnal Akuntansi

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The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value. Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.

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Analisis Determinan Pelaporan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Indonesia Tahun 2015-2019

Cited by 4 publications

References 5 publications

The Effect of Profitability, Liquidity and Leverage on Disclosure of Islamic Social Reporting with Company Size as a Moderating Variable in Pharmaceutical Sub-Sector Companies Registered at ISSI

The Effect of Profitability, Liquidity and Leverage on Disclosure of Islamic Social Reporting with Company Size as a Moderating Variable in Pharmaceutical Sub-Sector Companies Registered at ISSI

Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia

Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating

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