Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting
Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderat...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2021-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/387 |
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| author | Desy Dwi Ayu Lestari Mochlasin Mochlasin |
| author_facet | Desy Dwi Ayu Lestari Mochlasin Mochlasin |
| author_sort | Desy Dwi Ayu Lestari |
| collection | DOAJ |
| description | Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down. |
| format | Article |
| id | doaj-art-cfe93019173b4e0484e72ec2f01f3376 |
| institution | OA Journals |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-cfe93019173b4e0484e72ec2f01f33762025-08-20T02:04:13ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762021-12-015211012510.46367/jas.v5i2.387387Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social ReportingDesy Dwi Ayu Lestari0Mochlasin Mochlasin1Institut Agama Islam Negeri (IAIN) Salatiga, IndonesiaInstitut Agama Islam Negeri (IAIN) Salatiga, IndonesiaDisclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/387profitabilityleverageinstitutional ownershipislamic social reportingcompany size |
| spellingShingle | Desy Dwi Ayu Lestari Mochlasin Mochlasin Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting JAS (Jurnal Akuntansi Syariah) profitability leverage institutional ownership islamic social reporting company size |
| title | Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting |
| title_full | Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting |
| title_fullStr | Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting |
| title_full_unstemmed | Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting |
| title_short | Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting |
| title_sort | peran moderasi ukuran perusahaan terhadap faktor faktor yang mempengaruhi islamic social reporting |
| topic | profitability leverage institutional ownership islamic social reporting company size |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/387 |
| work_keys_str_mv | AT desydwiayulestari peranmoderasiukuranperusahaanterhadapfaktorfaktoryangmempengaruhiislamicsocialreporting AT mochlasinmochlasin peranmoderasiukuranperusahaanterhadapfaktorfaktoryangmempengaruhiislamicsocialreporting |