PENGARUH PENINGKATAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI
DOI:
https://doi.org/10.30631/2r55zg91Keywords:
Profitability, Leverage, Islamic Social Responsibility (ISR), Indonesian Sharia Stock Index (ISSI)Abstract
This study aims to analyze the impact of profitability and Leverage on Islamic Social Responsibility (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) during the period from 2019 to 2022. The variables used in this research include Return on Assets (ROA) as an indicator of profitability and Debt to Asset Ratio (DAR) as an indicator of Leverage. The regression results indicate that both ROA and DAR do not have a significant partial effect on ISR, with pvalues greater than 0.05. This suggests that changes in profitability and Leverage do not directly influence the corporate social responsibility performance during this period. Furthermore, the regression model analysis shows that simultaneously, both independent variables also do not have a significant effect on ISR, as indicated by the high p-value. These findings suggest that other factors, including moral aspects and adherence to Sharia principles, may play a more influential role in determining ISR compared to financial performance. This study provides implications for company management to consider non-financial factors in implementing ISR and highlights the need for further research to explore other variables that may affect corporate social responsibility.
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