Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan dan Kinerja Lingkungan Terhadap Islamic Socil Reporting (ISR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2016-2019

Abstract

This study aims to analyze the effect of Profitability, Leverage, Liquidity, Company Size and Environmental Performance on Islamic Social Reporting (ISR) on companies listed on the Jakarta Islamic Index (JII) in 2016-2019. This research is classified as causality research. The type of data used is secondary data. The population used in this study amounted to 11 companies registered in the Jakarta Islamic Index (JII) in 2016-2019. The sampling method used in this study was purposive sampling with 4 years of observation so that a total of 44 observations. The data processing method used is multiple linear regression method, F test and t test. Data management using SPSS 25 program. The results of this study found that partially profitability, leverage and firm size have no effect on Islamic Social Reporting. Environmental performance has a positive effect, while liquidity has a negative effect on Islamic Social Reporting. Meanwhile, simultaneously stating the variables of profitability, leverage, liquidity, company size and environmental performance have an effect on Islamic Social Reporting on companies listed in the Jakarta Islamic Index (JII) 2016-2019.