Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting

Lestari, Desy Dwi Ayu; Mochlasin, Mochlasin

doi:10.46367/jas.v5i2.387

Cited by 2 publications

(7 citation statements)

References 15 publications

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“…Profitabilitas merupakan pencapaian dari rangkaian kebijakan dan pengambilan keputusan manajemen yang berasal dari pemanfaatan pendanaan untuk operasional perusahaan (Purbawangsa et al 2019). Aspek finansial lainnya yaitu leverage yang dapat berkontribusi pada pengungkapan ISR (Lestari and Mochlasin 2021). Perusahaan dalam menjalankan operasinya mempunyai beragam keperluan, terutama modal sebagai kebutuhan primer (Hamrouni, Boussaada, and Toumi 2019).…”

Section: Pendahuluanunclassified

“…Ukuran perusahaan berhubungan dengan berapa banyak dana yang diperlukan dalam operasi bisnis dan perusahaan yang semakin besar maka memerlukan pembiayaan yang besar juga (Harun et al 2020;Sifki and Dalimunthe 2022). Perusahaan dengan sumber daya yang lebih besar disebut sebagai perusahaan yang besar, baik dibidang keuangan, sumber daya manusia, maupun fasilitas (Lestari and Mochlasin 2021). Perusahaan besar mempunyai kelebihan dalam memperoleh sumber dana dari pasar modal (Mousa and Elamir 2018).…”

Section: Ukuran Perusahaanunclassified

“…Ukuran perusahaan digunakan untuk mengklasifikasikan kecil besarnya perusahaan. Perusahaan besar ialah perusahaan yang punya banyak sumber daya, baik dibidang sumber daya manusia, keuangan, maupun fasilitas (Lestari and Mochlasin 2021). Ukuran perusahaan memperlihatkan bahwa perusahaan mempunyai stakeholder yang banyak dan memotivasi untuk melaporkan ISR pISSN 2549-3086 eISSN 2657-1676 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas (Lestari and Mochlasin 2021).…”

Section: Pengembangan Hipotesisunclassified

“…Ukuran perusahaan digunakan untuk mengklasifikasikan kecil atau besarnya perusahaan. Perusahaan besar adalah perusahaan yang punya banyak sumber daya, baik dibidang sumber daya manusia, keuangan, maupun fasilitas (Lestari and Mochlasin 2021). Perusahaan besar memiliki organisasi yang lebih baik dari segi struktur, diversifikasi, dan aktivitas operasi yang kompleks.…”

Section: Pengembangan Hipotesisunclassified

“…Maka dari itu, perusahaan besar dengan proporsi dewan komisaris yang banyak dapat meningkatkan pengungkapan ISR untuk menjaga hubungan baik dengan stakeholder. Penelitian Lestari and Mochlasin (2021) membuktikan bahwa ukuran perusahaan dapat memperkuat pengaruh antara ukuran dewan komisaris terhadap ISR. H 6 : ukuran perusahaan dapat memoderasi pengaruh ukuran dewan komisaris terhadap pengungkapan ISR.…”

Section: Pengembangan Hipotesisunclassified

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Firm Size In Moderate Factors Affecting Islamic Social Reporting

Setiyani,

Citradewi

2023

JAS

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This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.

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Section: Pendahuluanunclassified

Section: Ukuran Perusahaanunclassified

Section: Pengembangan Hipotesisunclassified

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Firm Size In Moderate Factors Affecting Islamic Social Reporting

Setiyani,

Citradewi

2023

JAS

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Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size

Diroh,

Mochlasin

2023

JAS

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Financial performance has a vital role in the company; good financial performance can positively impact the company. This study examines and demonstrates the influence of Islamic corporate social responsibility (ICSR), leverage, and liquidity on financial performance, which is moderated by firm size. The research population is a company registered in the Jakarta Islamic Index 30 (JII 30) for 2017-2021. The sample of this research is ten companies obtained from the purposive sampling method. The data analysis technique uses Moderated Regression Analysis (MRA). Financial performance is measured using return on assets (ROA), leverage using the debt to equity ratio (DER), liquidity is proxied by the current ratio (CR), and ICSR is measured using several predetermined indicators. The results showed that ICSR has no impact on financial performance, leverage has a significant positive impact on financial performance, and liquidity has a significant negative impact on financial performance. Company size cannot moderate the impact of ICSR on financial performance, but company size can moderate the impact of leverage and liquidity on financial performance. This research can complement existing theories and research results. It can be a reference for companies in improving and enhancing their performance, as well as for investors to evaluate company performance to obtain certainty in investment.

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Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting

Cited by 2 publications

References 15 publications

Firm Size In Moderate Factors Affecting Islamic Social Reporting

Firm Size In Moderate Factors Affecting Islamic Social Reporting

Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size

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