Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting

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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Bibliographic Details
Main Authors: Desy Dwi Ayu Lestari, Mochlasin Mochlasin
Format: Article
Language:English
Published: LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis 2021-12-01
Series:JAS (Jurnal Akuntansi Syariah)
Subjects:
profitability
leverage
institutional ownership
islamic social reporting
company size
Online Access:https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/387
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