PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi pada Perusahaan yang terdaftar di JII Periode 2012-2016)

Muhammad, Syarief (2018) PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi pada Perusahaan yang terdaftar di JII Periode 2012-2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini menguji faktor-faktor yang mempengaruhi ISR yaitu profitabilitas, leverage,dan likuiditas. Penelitian ini juga menguji ulang pengaruh variabel profitabilitas leverage,dan likuiditas terhadap ISR. ISR (Islamic Social Reporting) merupakan indeks pengungkapan tanggung jawab sosial yang sesuai dengan prinsip syariah. Bagi para pengguna laporan perusahaan yang muslim, pengungkapan tanggung jawab sosial merupakan bentuk pertanggung jawab bagi Allah SWT dan juga digunakan sebagai salah satu sumber informasi yang menjadi bahan pertimbangan. Oleh karena itu bahan observasi dalam penelitian ini adalah Jakarta Islamic Indeks, yang merupakan indeks yang menggambarkan saham syariah di Indonesia. Hasil penelitian ini membuktikan bahwa profitabilitas memiliki pengaruh dengan nilai 0.0015 < 0.05, leverage memiliki nilai 0.0005 < 0.05 yang berarti berpengaruh terhadap ISR, dan likuiditas memiliki nilai 0.0002 < 0.05 yang berarti berpengaruh terhadap pengungkapan ISR. Kata kunci : Islamic Social Reporting, Jakarta Islamic Indeks, profitabilitas, leverage,likuiditas ABSTRAK This study examines the factors that affect the ISR namely profitability, leverage, and liquidity. This study also re-examined the influence of leverage profitability variables, and liquidity against ISR. ISR (Islamic Social Reporting) is an index of disclosure of social responsibility in accordance with sharia principles. For users of corporate reports of Muslims, disclosure of social responsibility is a form of responsibility for Allah SWT and also used as one of the sources of information into consideration. Therefore, the observation material in this study is the Jakarta Islamic Index, which is an index that describes sharia shares in Indonesia. The results of this study prove that profitability has an influence with the value of 0.0015 <0.05, leverage has a value of 0.0005 <0.05 which means affect on the ISR, and liquidity has a value of 0.0002 <0.05 which means affect on ISR disclosure. Kata kunci : Islamic Social Reporting, Jakarta Islamic Indeks, profitabilitas, leverage,likuiditas

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorHendrawati, HendrawatiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 10 Feb 2022 03:50
Last Modified: 10 Feb 2022 03:50
URI: http://repository.stei.ac.id/id/eprint/7043

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