Firm size as a moderator in determining islamic social reporting practices

Purpose: This study seeks to ascertain the correlation between profitability, leverage, liquidity, and the Sharia Supervisory Board (hereinafter referred to as SSB), in connection to Islamic Social Reporting (hereinafter referred to as ISR), with Firm Size serving as a moderating variable, in Islamic banks in Indonesia from 2016 to 2023. Methodology/approach: This research adopts a quantitative approach. The population is Islamic banks registered with OJK from 2016 to 2023. The data collection and selection process uses purposive sampling. Data analysis utilizes regression processed by the SPSS program Findings: This study's findings demonstrate that profitability exerts a significant positive influence on ISR, whereas liquidity has a significant negative impact. Leverage and SSB do not affect ISR. Firm size can moderate the influence of liquidity and profitability on ISR, but it does not moderate the impact of leverage and SSB on ISR. Practical and Theoretical Contribution/Originality: This study's results can help investors, the public, and stakeholders assess the company's commitment to ISR disclosure based on the factors that influence it. Research Limitation: One limitation of this study is the unbalanced dataset of annual financial reports. Companies experiencing losses were excluded, and some banks were not listed with the OJK during certain years. This may reduce the completeness of the analysis and limit the representativeness of the findings.