PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP ISLAMIC SOCIAL REPORTING DISCLOSURE ( Studi Empiris pada Bank Umum Syariah yang terdaftar di OJK Tahun 2018-2022)

SETIAWATI, ANIS (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP ISLAMIC SOCIAL REPORTING DISCLOSURE ( Studi Empiris pada Bank Umum Syariah yang terdaftar di OJK Tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study was to determine the effect of Profitability, Liquidity, Company Size, Company Age and Leverage on Islamic Social Reporting Disclosure. The independent variables in this study are profitability, liquidity, firm size, firm age, and leverage. The dependent variable used in this research is Islamic Social Reporting Disclosure. This study uses a quantitative approach. The population in this research is sharia commercial banks registered on the OJK in 2018-2022. The sampling method used was purposive sampling with a sample size of 50. The data analysis techniques used in this research include Descriptive Statistical Analysis ; The Classic Assumption Test consists of the Normality Test, Autocorrelation Test, Multicollinearity Test, and Heteroscedasticity Test ; Hypothesis testing consists of F Test, T Test, Determination Coefficient, and Multiple Linear Regression Test using the SPSS v25 application. The results of this research show that simultaneously the variables profitability, liquidity, company size, company age and leverage influence Islamic social reporting disclosure. Partially the research results show that (1) profitability has a significant positive effect on Islamic Social Reporting Disclosure, (2) liquidity has a significant positive effect on Islamic Social Reporting Disclosure, (3) company size has a significant positive effect on Islamic Social Reporting Disclosure, (4) company age has a significant positive effect on Islamic Social Reporting Disclosure, (5) leverage has no effect on Islamic Social Reporting Disclosure.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	UZLIAWATI, LIA	197611072002122001
Thesis advisor	SHOLIKHAN YULIANTO, AGUS	197507222006041004

Additional Information:

Tujuan penelitian ini adalah untuk mengetahui pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan dan Leverage terhadap Islamic Social Reporting Disclosure. Variabel independen dalam penelitian ini yaitu profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan, dan leverage. Variabel dependen yang digunakan pada penelitian ini yaitu Islamic Social Reporting Disclosure. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini yaitu bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2018-2022. Metode sampling yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 50. Teknik analisis data yang digunakan pada penelitian ini meliputi Analisis Statistik Deskriptif ; Uji Asumsi Klasik terdiri dari Uji Normalitas, Uji Autokorelasi, Uji Multikolinearitas, dan Uji Heteroskedastisitas; Uji Hipotesis terdiri dari Uji F, Uji T, Koefisien Determinasi, serta Uji Regresi Linier Berganda dengan menggunakan aplikasi SPSS v25. Hasil penelitian ini menunjukkan bahwa secara simultan variabel profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan, dan leverage berpengaruh terhadap Islamic social Reporting Disclosure. Secara parsial hasil penelitian menunjukkan bahwa (1) profitabilitas berpengaruh positif signifikan terhadap Islamic Social Reporting Disclosure, (2) likuiditas berpengaruh positif signifikan terhadap Islamic Social Reporting Disclosure, (3) ukuran perusahaan berpengaruh positif signifikan terhadap Islamic Social Reporting Disclosure, (4) umur perusahaan berpengaruh positif signifikan terhadap Islamic Social Reporting Disclosure, (5) leverage tidak berpengaruh terhadap Islamic Social Reporting Disclosure.

Uncontrolled Keywords:

Profitability, Liquidity, Company Size, Company Age, Leverage, Islamic Social Reporting Disclosure Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Leverage, Islamic Social Reporting Disclosure

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mrs Anis Setiawati

Date Deposited:

05 Apr 2024 09:43

Last Modified:

16 Apr 2024 14:41

URI:

http://eprints.untirta.ac.id/id/eprint/34681

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