The Influence Of Company Size, Liquidity, Profitability, And Leverage On Islamic Social Report Disclosure

Dicky rachman*  -  Faculty of Islamic Economics and Business Walisongo state islamic university, Indonesia
Arif Afendi  -  Faculty of Islamic Economics and Business Walisongo state islamic university, Indonesia
Wahab Wahab  -  Faculty of Islamic Economics and Business Walisongo state islamic university, Indonesia
Muhammad Rasyidin  -  Faculty of Economics and Management Science, Sultan Zainal Abidin University, Malaysia

(*) Corresponding Author
DOI: 10.21580/al-arbah.2023.5.2.18001

Purpose - Determine the influence of company size, liquidity, profitability and leverage on Islamic Social Reporting (ISR) disclosure in companies listed on the Jakarta Islamic Index (JII) for the 2017-2021 period.

Method - This study uses a quantitative approach using secondary data. The research sample was selected through purposive sampling method and obtained 10 companies registered in the Jakarta Islamic index.

Result - Return on assets has a negative and non-significant impact on the Islamic banks share price in the stock exchanges, the return on equity and price/earnings ratio have a non-significant positive impact on the banks share price, while there is a negative and significant impact between earnings per Share and the banks share price index.

Implication - This research becomes information and assessment for companies listed on the JII because information-rich social responsibility reports show the company's commitment to be accepted.

Originality - Research on ISR disclosure is still rarely researched, the use of companies listed on the JII is because previous research mostly discussed Islamic banks, while there are still many companies other than Islamic banks. The JII was chosen as the research object because the stock index on JII meets the criteria for the sharia system in the sharia capital market so that it gets attention for Islamic Social Reporting disclosures. 

Keywords: Social Reporting, Company Size, Liquidity, Profitability, Leverage.

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Open Access Copyright (c) 2023 Dicky rachman, Arif Afendi, Wahab Wahab, Muhammad Rasyidin
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Al-Arbah: Journal of Islamic Finance and Banking
Published by Department of Sharia Banking, Faculty of Islamic Economics and Business, UIN Walisongo Semarang, Indonesia
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 852-3660-5533
Website: https://febi.walisongo.ac.id/
Email: alarbah@walisongo.ac.id

ISSN: 2716-3946 (Print)
ISSN: 2716-2575 (Online)

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License

 
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