eprintid: 49521
rev_number: 12
eprint_status: archive
userid: 12463
dir: disk0/00/04/95/21
datestamp: 2022-02-21 12:15:20
lastmod: 2022-02-21 12:15:20
status_changed: 2022-02-21 12:15:20
type: thesis
metadata_visibility: show
contact_email: heru.rini@uin-suka.ac.id
creators_name: Muhammad Mutuah Hafas, NIM.: 17108040022
title: FAKTOR-FAKTOR YANG MEMENGARUHI ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE PERUSAHAAN MANUFAKTUR PADA DAFTAR EFEK SYARIAH (DES) TAHUN 2016-2020
ispublished: pub
subjects: ak_sya
subjects: man_perus
divisions: ak_syar
full_text_status: restricted
keywords: sukuk ownership; profitabilitas; likuiditas; financial leverage
note: Pembimbing: Rosyid Nur Anggara Putra, S.Pd., M.Si
abstract: 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
date_type: published
pages: 124
institution: UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   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.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/49521/1/17108040022_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/49521/2/17108040022_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf