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All Journal Journal of Accounting and Digital Finance
Febrianti Safitri
Fakultas Ekonomi Dan Bisnis Islam IAIN Salatiga
Economics, Econometrics & Finance Social Sciences

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Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis Febrianti Safitri; Mohammad Rofiuddin
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.13 KB) | DOI: 10.53088/jadfi.v1i2.154

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, and leverage on the disclosure of Islamic social reporting (ISR) with independent commissioners as moderating variables. This study applies secondary data in the form of panel data from the annual financial statements of 11 Islamic commercial banks in 2016-2020 through the purposive sampling technique. The analytical technique used is multiple linear analysis and moderated regression analysis (MRA). The research proves that firm size and leverage variables have a positive effect on ISR; profitability harms ISR. Meanwhile, analysis through independent commissioners shows that independent commissioners are unable to moderate firm size and profitability on ISR. Meanwhile, independent commissioners can moderate leverage on ISR.
Co-Authors Rofiuddin, Mohammad