Pengaruh Leverage, Profitabilitas, dan Kepatuhan Syariah, terhadap Pengungkapan Islamic Social Reporting Bank Umum Syariah yang terdaftar pada Bank Indonesia Periode 2015-2019
Daftar Isi:
- The purpose of this research is to determine the effect of leverage, profitability, and sharia compliance on the disclosure of Islamic Social Reporting at Islamic Banks registered with Bank Indonesia for the 2015-2019 period. The sample in this study used a purposive sampling technique which resulted in eleven Islamic banks that can be examined as a sample. The data analysis technique in this study used the classical assumption test, multiple linear regression test, f test, R2 test, and t test. The results in this study indicate that leverage, profitability, and sharia compliance have no effect on the disclosure of Islamic Social Reporting. Keyword : Leverage, Profitability, and Sharia Compliance, and Islamic Social Reporting