Journal of Islamic Economics and Finance
Vol 2 No 1 (2022): Volume 2 Nomor 1 Tahun 2022

Faktor-Faktor Yang Mempengaruhi Tingkat Sustainability Report Dalam Pengungkapan Informasi Laporan Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks

wahidwahyu (Unknown)
M. Arif Kurniawan (Unknown)
Fitri Arini (Unknown)

Article Info

Publish Date
07 May 2022

Abstract

This study aims to examine the factors that can affect the level of sustainability reporting on Islamic companies listed on the Jakarta Islamic Index. Sampling using purposive sampling. The number of observations that are of concern to this study are 55 observations from 2017 to 2021. The data were analyzed using linear regression analysis. Empirical test results show that profitability affects the sustainability report, leverage affects the sustainability report, company size affects the sustainability report and firm value affects the sustainability report.

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Journal Info
Journal of Islamic Economics and Finance
Website

Abbrev

jief

Publisher

Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Subject

Economics, Econometrics & Finance

Description

Journal of Islamic Economics and Finance (JIEF) is an journal providing authoritative sources of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. This journal publishes original articles which include: 1. Islamic Finance 2. ...