Electronic Resource

Pengaruh Kinerja Keuangan terhadap Pengungkapan Islamic Social Reporting (ISR) pada Industri Farmasi Terindeksi Saham Syariah

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Islamic Social Reporting (ISR) is a standard for reporting the social performance
of sharia-based companies. Specifically, this index is an extension of social
performance reporting that includes community expectations not only regarding
the role of companies in the economy, but also the role of companies from a
spiritual perspective, which emphasizes social justice related to the environment,
society, and employees.
Objective: The purpose of this study was to determine how the influence of
profitability, liquidity, leverage, and size factors on ISR disclosure in
Pharmaceutical Sector Companies listed on the Indonesian Sharia Stock Index
(ISSI). This research is a quantitative study.
Method: The research methods used are classical assumption tests, multiple linear
regression tests, and hypothesis tests. The sample of this study is the Annual Report
of Pharmaceutical Sector Companies listed on ISSI in 2018-2022. The sampling
technique used is the purposive sampling technique and 8 companies were
obtained.
Findings: The test results show that Profitability, which is tested with Return on
Assets (ROA), does not have a significant effect on ISR disclosure based on the
partial t-test. Liquidity, which is tested with the Current Ratio (CR), shows a
significant effect on ISR disclosure. Meanwhile, Leverage, which is tested with Debt
to Equity Ratio (DER), also has no significant effect on ISR disclosure.
Simultaneously, Profitability, Liquidity, and Leverage affect ISR disclosure.

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Availability

Detail Information

Series Title

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Call Number

REF 657.835 NAD p

Publisher

Bogor : IAI Tazkia., 2024

Collation

AS

Language

Indonesia

ISBN/ISSN

NIM.2010102033

Classification

657.835

Content Type

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Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Islamic Social Reporting
Profittability
Social Accounting

Specific Detail Info

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Statement of Responsibility

Tri Nadia

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