Determinan Islamic Sosial Responbility (ISR) pada Bank Umum Syariah di Indonesia

Authors

  • Irvan Ali Mustofa Universitas Islam Balitar, Indonesia
  • Saiful Nggufron Efendi Universitas Islam Balitar, Indonesia

DOI:

https://doi.org/10.31004/jptam.v7i2.9373

Keywords:

Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Islamic Social Reporting (ISR)

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan terhadap pengungkapan Islamic Social Reporting. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia selama tahun 2019-2022. Sampel ditentukan dengan teknik purposive sampling dan menggunakan uji analisis regresi linier berganda. Berdasarkan hasil uji secara parsial menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR). likuiditas berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR). Ukuran perusahaan berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR) dan Umur perusahaan tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR).

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Published

31-08-2023

How to Cite

Mustofa, I. A., & Efendi, S. N. (2023). Determinan Islamic Sosial Responbility (ISR) pada Bank Umum Syariah di Indonesia. Jurnal Pendidikan Tambusai, 7(2), 18863–18872. https://doi.org/10.31004/jptam.v7i2.9373

Issue

Vol. 7 No. 2 (2023): Agustus 2023

Section

Articles of Research

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