Abstract
Triple battom line”is a corporate report disclosure concept. One of the instruments used in company report disclosures involves corporate social environmental responsibility. Then the purpose of this study”is to reveal corporate social responsibility”such as Company Size, Profitability, Leverage, Share Ownership, and Liquidity that can influence the Triple Battom Line disclosure in sharia companies listed in”the Jakarta Islamic Index (JII) for the 2015-2018 period. This type of research is quantitative”research. Sampling using a proposive sampling method with sampling based on certain criteria, to obtain samples in this study were 10 companies registered in the Jakarta Islamic Index (JII) from 2015-2018. The data used is secondary data from the company's annual financial statement data from 2015-2018.”The data analysis technique uses multiple linear regression. As for the results of the study, it shows that partially”company size, profitability and leverage variables affect the disclosure of Triple Battom Line on companies listed in JII for the period of 2015-2018. While the share ownership and liquidity variables do not affect the disclosure of Triple Battom Line for companies listed in JII for the period of 2015-2018. The simultaneous variables of company size, liquidity, leverage, share ownership and liquidity affect the Triple Battom Line disclosure in companies listed on JII for the period 2015-2018. For the results of the test of the coefficient of determination (R square) variable company size, profitability, leverage, share ownership and liquidity can affect the Triple Battom Line disclosure in companies listed on the Jakarta Islamic Index (JII) for the 2015-2018 period of 86.3%.”
 Keywords: Triple Battom Line, Company Size, Profitability, Leverage, Share Ownership, Liquidity.
Highlights
Triple Bottom Line has a concept in building corporate profits
Based on the background above, the main problem in this research is how the disclosure of social responsibility such as Company Size, Profitability, Leverage, Type of Share Ownership, and Liquidity can influence the Triple bottom line disclosure in Islamic companies registered in the Jakarta Islamic Index (JII) period 2015-2018
Based on the analysis of the coefficient of determination test (R Square) it can be seen that the R square value of 0.863 or 86.3%. These results indicate that the disclosure of Triple Bttom Line for companies registered in the Jakarta Islamic Index (JII) is influenced by the variable company size, profitability, leverage, share ownership and liquidity of 86.3% and the rest is influenced by other variables that researchers cannot explain
Summary
Triple Bottom Line has a concept in building corporate profits. The profits to be gained by companies are part of profits, while People are defined as social responsibility. Whereas Planet is a responsibility for the environment. That the achievement of sustainable development cannot be separated from the fulfillment of social and environmental responsibilities (Aulia and Kartawijaya, 2011). Many companies have voluntarily implemented their social responsibilities, including the Indonesian State. Disclosure of corporate social responsibility is designed with items that focus on the concept of social responsibility. This was conveyed by Elkington (1997) who argues that, if a company can grow sustainably its evaluation system is not seen from only one aspect but other aspects such as social responsibility
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