PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI ISSI TAHUN 2017-2020)

Dian Amelia, NIM.: 18108030013 (2022) PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI ISSI TAHUN 2017-2020). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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 2017-202020 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 effect on Islamic social reporting disclosure and after using the moderating variable profitability had a positive effect. Meanwhile, the liquidity variable has 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 has a positive effect on the disclosure of Islamic social reporting and after using the moderating variable it has a negative effect on the disclosure of Islamic social reporting.

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