PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN,
PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN
ISLAMIC CORPORATE SOCIAL REPORTING

PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN,
PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN
ISLAMIC CORPORATE SOCIAL REPORTING

Profitability,
Company Size,Environmental
Performance, Sales Growth,
Leverage, Disclosure of Islamic
Corporate Social Reporting

The purpose of this study is to examine the effect
of profitability, company size, environmental performance, sales
growth and leverage on the disclosure of Islamic Corporate
Social Reporting. The population in this study are all companies
listed on the Sharia Securities List during 2016-2018. The
sample is determined by purposive sampling technique so that
and data are analyzed using descriptive statistics and multiple
linear regression analysis. Based on the partial test results show
that profitability has no significant effect on the disclosure of
Islamic Corporate Social Reporting (ICSR). Company size has
no significant effect on the disclosure of Islamic Corporate
Social Reporting (ICSR). The company's sales growth has no
significant effect on the disclosure of Islamic Corporate Social
Reporting (ICSR). The company's environmental performance
has a significant effect on the disclosure of Islamic Corporate
Social Reporting (ICSR) and leverage has a significant effect on
the disclosure of Islamic Corporate Social Reporting (ICSR).

Vika Fitranita1
, Indah
oktari Wijayanti2

https://journals.telkomuniversity.ac.id/jaf/issue/view/179

Fakultas Ekonomi dan Bisnis,
Universitas Bengkulu

Maret 2020

Fajar bagus W

PDF

Indonesia

Text