Pengaruh Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia Periode 2014-2018
Daftar Isi:
- This study aims to examine the effect of the independent variable on the dependent variable. The independent variables used are liquidity, profitability, leverage, and company size, while the dependent variable is Islamic social reporting. The population used is Islamic commercial banks in 2014-2018. The sample used is 12 Islamic commercial banks using purposive sampling as a sampling technique. The data analysis technique used is multiple linear regression analysis because the independent variable is more than one. The data analysis will be carried out with the help of the SPSS program. The results showed that leverage, profitability, and company size had an effect on the disclosure of Islamic social reporting. Meanwhile, liquidity has no effect.