Abstract
This study aims to determine Profitability, Liquidity, Company Size, and Leverage on Islamic Social Reporting (ISR) in Islamic Banking in Indonesia. The research period is 2016-2019. This study uses a quantitative approach. The population is all sharia banking in Indonesia registered with the OJK in 2016-2019. The sample was determined by purposive sampling technique, so that there were 32 financial reports from 8 BUS. Analysis makes use of multiple linear regression. The results concluded that (1) Profitability has no effect on Islamic Social Reporting. (2) Liquidity has no effect on Islamic Social Reporting. (3) Company size has no effect on Islamic Social Reporting. (4) Leverage affects Islamic Social Reporting. (5) Company age has no effect on Islamic Social Reporting. (6) Islamic Governance Score has no effect on Islamic Social Reporting.
 
 Keywords: Profitability, Liquidity, Company Size, Leverage, Company Age, Islamic Governance Score, Islamic Social Reporting (ISR) Disclosure.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
