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All Journal Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Scientia: Jurnal Hasil Penelitian Sustainable: Jurnal Kajian Mutu Pendidikan Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Budgeting: Jurnal Akuntansi Syariah
Marheni Marheni
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam

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Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan CSR dengan Islami Sosial Reporting Indeks (Studi Empiris Pada Jakarta Islamic Index) Marheni Marheni
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 3 No 2 (2018): Asy-Syar'iyyah Desember 2018
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v3i2.1172

Abstract

The objectives of this study included: a) To analyze the effect of profitability on ISR disclosures; b) To analyze the effect of company size on ISR disclosures; c) To analyze the effect of profitability, firm size, on ISR Disclosure simultaneously. The population in this study are all companies listed in the Jakarta Islamic Index (JII) for the 2014-2016 period. The variables used in this study include Dependent variable (Y) is Islamic Social Reporting (ISR) (Y) and the independent variable (X) is profitability (X1) and firm size (X2). The method of data analysis uses descriptive statistical analysis and multiple linear regression analysis. Haisl research shows that profitability has a statistically significant effect on ISR, meaning that any increase or decrease in profitability affects the increase in ISR; the size of the company statistically has no effect on ISR, meaning that any increase or decrease in the variable size of the company has no effect on the increase and decrease in ISR.
Co-Authors Agus Triyono Andi Fatma Wati Citra Etika Diah Mukminatul Hasimi Imam Alfikri Pratama Kusnadi Kusnadi Liya Ermawati Robby Irwansyah Yulistia Devi Yunita Maharani Yunita Maharani