PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI KASUS PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2022)

SYAPRIANI, SHELY and Farhan, Muhammad (2023) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (STUDI KASUS PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

THIS STUDY AIMS TO DETERMINE THE EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON DISCLOSURE OF ISLAMIC SOCIAL REPORTING (CASE STUDY ON CONSUMER GOODS INDUSTRY LISTED IN THE INDONESIA SHARIA STOCK INDEX 2019-2022). THIS STUDY USES SECONDARY DATA TAKEN FROM ANNUAL REPORT AND SUSTAINABILITY REPORT ON THE CONSUMER GOODS INDUSTRY LISTED IN THE INDONESIA SHARIA STOCK INDEX. BASED ON THE PURPOSIVE SAMPLING METHOD IN THE DATA COLLECTION PROCESS, 20 COMPANIES WERE OBTAINED AS SAMPLES. THIS RESEARCH USES A TYPE OF QUATITATIVE RESEARCH AND MULTIPLE LINIER REGRESSION DATA ANALYSIS METHODS PROCESSED USING THE SPSS 26.0 PROGRAM. THE RESULTS OF THIS STUDY INDICATE THAT PROFITABILITY HAS A POSITIVE EFFECT ON ISLAMIC SOCIAL REPORTING, LEVERAGE HAS NO EFFECT ON ISLAMIC SOCIAL REPORTING, AND COMPANY SIZE HAS A POSSITIVE EFFECT ON ISLAMIC SOCIAL REPORTING.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, leverage, Ukuran Perusahaan, Islamic Social Reporting, Industri Barang Konsumsi, Indeks Saham Syariah Indonesia
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Shely Syapriani
Date Deposited:	23 Jun 2023 07:25
Last Modified:	23 Jun 2023 07:25
URI:	http://repository.unsri.ac.id/id/eprint/113156

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