Firm Size In Moderate Factors Affecting Islamic Social Reporting
This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
2023-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1249 |
| _version_ | 1797387685806997504 |
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| author | Norma Setiyani Adelina Citradewi |
| author_facet | Norma Setiyani Adelina Citradewi |
| author_sort | Norma Setiyani |
| collection | DOAJ |
| description | This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies. |
| first_indexed | 2024-03-08T22:29:37Z |
| format | Article |
| id | doaj.art-a7ce980809bc451dad7ef5f25d9a48ec |
| institution | Directory Open Access Journal |
| issn | 2549-3086 2657-1676 |
| language | English |
| last_indexed | 2024-03-08T22:29:37Z |
| publishDate | 2023-12-01 |
| publisher | PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj.art-a7ce980809bc451dad7ef5f25d9a48ec2023-12-18T07:37:35ZengPPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762023-12-017213415210.46367/jas.v7i2.12491249Firm Size In Moderate Factors Affecting Islamic Social ReportingNorma Setiyani0Adelina Citradewi1Institut Agama Islam Negeri Kudus, IndonesiaInstitut Agama Islam Negeri Kudus, IndonesiaThis research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1249profitabilityleverageboard of commissionersfirm sizeislamic social reporting |
| spellingShingle | Norma Setiyani Adelina Citradewi Firm Size In Moderate Factors Affecting Islamic Social Reporting JAS (Jurnal Akuntansi Syariah) profitability leverage board of commissioners firm size islamic social reporting |
| title | Firm Size In Moderate Factors Affecting Islamic Social Reporting |
| title_full | Firm Size In Moderate Factors Affecting Islamic Social Reporting |
| title_fullStr | Firm Size In Moderate Factors Affecting Islamic Social Reporting |
| title_full_unstemmed | Firm Size In Moderate Factors Affecting Islamic Social Reporting |
| title_short | Firm Size In Moderate Factors Affecting Islamic Social Reporting |
| title_sort | firm size in moderate factors affecting islamic social reporting |
| topic | profitability leverage board of commissioners firm size islamic social reporting |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1249 |
| work_keys_str_mv | AT normasetiyani firmsizeinmoderatefactorsaffectingislamicsocialreporting AT adelinacitradewi firmsizeinmoderatefactorsaffectingislamicsocialreporting |