Determinan Pengungkapan Islamic Social Reporting Perusahaan Manufaktur pada Daftar Efek Syariah
DOI:
https://doi.org/10.30631/jisacc.v2i2.1259Keywords:
Islamic Social Reporting Disclosure, Ukuran Perusahaan, Profitabilitas, Likuiditas, Financial LeverageAbstract
Penelitian ini memiliki tujuan untuk menguji faktor-faktor yang memengaruhi Islamic Social Reporting (ISR). Adapun faktor yang diuji meliputi ukuran perusahaan, rasio profitabilitas, rasio likuiditas, kepemilikan sukuk, dan financial leverage. Objek penelitian yang digunakan adalah perusahaan manufaktur yang masuk pada di Daftar Efek Syariah (DES) periode 2016-2020. Teknik purposive sampling digunakan dalam pengambilan sampel, dengan sampel terpilih yaitu 70 perusahaan dengan jangka waktu pengamatan 5 tahun, sehingga keseluruhan sampel yang digunakan pada penelitian ini ialah 350 perusahaan sampel. Data penelitian diperoleh melalui situs resmi Bursa Efek Indonesia (BEI) yaitu www.idx.co.id atau web resmi dari perusahaan terkait. Analisis regresi berganda digunakan untuk melakukan analisis hasil penelitian dengan bantuan program Eviews 9. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap pengungkapan Islamic Social Reporting (ISR), profitabilitas berpengaruh positif signifikan terhadap ISR, likuiditas berpengaruh negatif signifikan terhadap ISR, kepemilikan sukuk dan financial leverage tidak berpengaruh terhadap ISR.
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