Halida, Selma (2017) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING. S1 thesis, Fakultas Ekonomi.
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Abstract
SELMA HALIDA. The Influence of Company Size, Company Age, Profitability and Leverage Islamic Social Reporting Disclosure. Universitas Negeri Jakarta, 2017 This research aims to determine the effect of firm size, company age, profitability and leverage on the disclosure of Islamic Social Reporting. The Islamic Social Reporting dependent variable is measured by using content analysis method on the items of ISR index. The independent variable firm size is measured by Ln of total asset, firm age is measured by calculating years since the company's operation until the year of observation, profitability is measured by Return on Asset (ROA) and leverage is measured by Debt to Total Asset Ratio (DAR). The object of this study is the Sharia Commercial Bank in Indonesia. This research’s sampling technique is purposive sampling and obtained 11 sample company from the total of 13 population. With 5 years of observation period, the total sample is 55 samples. This research’s result is only the size of the company is significantly influence the disclosure of Islamic Social Reporting. While the company age, profitability and leverage does not affect the disclosure of Islamic Social Reporting of Sharia Commercial Bank in Indonesia and registered in OJK 2012-2016. Keywords: islamic social reporting, company size, company age, profitability, and leverage.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Ibu Tri Hesti Utaminingtyas, SE., M.Si Pembimbing II : Bapak Unggul Purwohedi, SE., M.Si, Ph.D |
| Subjects: | Ilmu Sosial (Social Science) > Ilmu Ekonomi (Economics) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Users 39 not found. |
| Date Deposited: | 24 Dec 2017 02:14 |
| Last Modified: | 24 Dec 2017 02:14 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/1795 |
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