relation: https://digilib.uin-suka.ac.id/id/eprint/49521/
title: FAKTOR-FAKTOR YANG MEMENGARUHI ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE PERUSAHAAN MANUFAKTUR PADA DAFTAR EFEK SYARIAH (DES) TAHUN 2016-2020
creator: Muhammad Mutuah Hafas, NIM.: 17108040022
subject: Akuntansi Syari'ah
subject: Manajemen Perusahaan
description: This study aims to empirically test whether firm size, profitability, liquidity, sukuk ownership, and financial leverage will affect the Islamic Social Reporting (ISR) Disclosure. The sample used is a manufacturing company listed on the Sharia Securities List (DES) in 2016-2020. Sampling using purposive sampling technique, based on predetermined criteria 70 companies were selected with an observation time of 5 years so that the overall sample used in this study was 350 samples obtained directly through the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id or the official website of the related company. The analytical technique used is multiple regression analysis with Eviews 9 as a data processing application that helps in the analysis process. The results of this study prove that company size has a significant negative effect on Islamic Social Reporting (ISR) Disclosure, profitability has a significant positive effect on ISR, liquidity has a significant negative effect on ISR, sukuk ownership has an insignificant negative effect on ISR, and financial leverage has an insignificant positive effect on ISR.
date: 2022-01-24
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/49521/1/17108040022_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/49521/2/17108040022_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf
identifier:   Muhammad Mutuah Hafas, NIM.: 17108040022  (2022) FAKTOR-FAKTOR YANG MEMENGARUHI ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE PERUSAHAAN MANUFAKTUR PADA DAFTAR EFEK SYARIAH (DES) TAHUN 2016-2020.  Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.