PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2015-2019

Isyvina Unaizahroya, NIM.: 16840048 (2020) PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2015-2019. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

A company is not only required to make a profit, but also must attention to business ethics and social responsibility. Business ethics can be seen from how the company is able to be responsible to the surrounding environment, public and employees. Factor thought to affect the disclosure is profitability, liquidity, company size and the size of the board commissioner. However, based on the result of previous studies showed different result depending on the ISR disclosure. This study aims to analyze the effect of profitability, liquidity, company size and board size on Islamic Social Reporting (ISR) in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) 2015-2019. The population in this study is a manufacturing company that is listed on the Indonesian sharia stock index (ISSI) in 2015-2019 amounting 145 companies. Sample was obtained by using the purposive sampling method with a total sample size of 35 companies. Type of data are secondary data in the form of annual report as the manufacturing companies. Data analysis method used is panel data regression, whit the Eviews version 1.0. The results of this study indicate that liquidity and board of commissioners size had no effect, while profitability and firm size had a positive effect on Islamic Social Reporting (ISR).

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing : Dr. Misnen Ardiansyah, SE., M.Si., Ak., Ca., ACPA
Uncontrolled Keywords: Islamic Social Reporting (ISR), Profitabilitas, Likuiditas, Ukuran Perusahaan, Ukuran Dewan Komisaris
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Manajemen > Manajemen Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 08 Sep 2021 09:57
Last Modified: 08 Sep 2021 09:57
URI: http://digilib.uin-suka.ac.id/id/eprint/44003

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