Open AccessPROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL REPORTING
Author(s) -
Vika Fitranita,
Indah Oktari Wijayanti
Publication year - 2020
Publication title -
jaf (journal of accounting and finance)
Language(s) - English
Resource type - Journals
ISSN - 2581-1088
DOI - 10.25124/jaf.v4i1.2344
Subject(s) - leverage (statistics) , nonprobability sampling , business , profitability index , accounting , descriptive statistics , islam , annual report , population , finance , statistics , medicine , philosophy , mathematics , environmental health , theology
The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).