Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Ukuran Dewan Komisaris dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting Studi pada Seluruh Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2018 – 2021

Abstract

The objectives of this research is to determine the influence of Company Size, Profitability, Leverage, Board Size, and Environmental Performance on the Islamic Social Reporting Disclosure (a study on all companies listed in the Jakarta Islamic Index In 2018 - 2021). The population of this study consists of 30 companies. The sampling technique used was purposive sampling, resulting in a sample of 19 companies for analysis. The type of data used is secondary data, and the analysis technique is using multiple linear regression, F-test, and t-test. The results of this study indicate that the firm size, Profitability, and Leverage have a significant positive effect on islamic social reporting disclosure. While, board size and environmental performance have no significant positive effect on islamic social reporting disclosure. Simultaneously Company Size, Profitability, Leverage, Board Size, and Environmental Performance have a significant positive effect on islamic social reporting disclosure.