Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Umur Perusahaan Terhadap Islamic Social Reporting

This study aims to determine the effect of company size, profitability, liquidity, and company age on Islamic Social Reporting (ISR). The study utilizes quantitative methods and employs regression analysis to analyze data collected from purposive sampling and use non participant observation. The results of the study indicate that the company size has impact ISR practices, profitability has impact ISR practices, liquidity has not impact ISR practices, company age has impact ISR practices.

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Publication Details

Journal
Jurnal Akuntansi Perpajakan dan Auditing
Published
2025-02-01
DOI
https://doi.org/10.21009/japa.0601.04
Primary Topic
Islamic Social Reporting
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Umur Perusahaan Terhadap Islamic Social Reporting

Santi Susanti, Rida Prihatni, Musthofa Hadi
Jurnal Akuntansi Perpajakan dan Auditing
Islamic Social Reporting
article

Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Umur Perusahaan Terhadap Islamic Social Reporting

Santi Susanti, Rida Prihatni, Musthofa Hadi
article en

Abstract

This study aims to determine the effect of company size, profitability, liquidity, and company age on Islamic Social Reporting (ISR). The study utilizes quantitative methods and employs regression analysis to analyze data collected from purposive sampling and use non participant observation. The results of the study indicate that the company size has impact ISR practices, profitability has impact ISR practices, liquidity has not impact ISR practices, company age has impact ISR practices.

Jurnal Akuntansi Perpajakan dan AuditingVol. 6(1)
State University of Jakarta (ID)
Decent work and economic growth
Openalex Percentile: Top 97%
Islamic Social Reporting
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