Yuliana, Sita (2020) Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas terhadap Pengungkapan Islamic Social Reporting. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to determine whether company size, profitability, leverage and liquidity affect the disclosure of Islamic social reporting in consumption sector companies on the Indonesia Stock Exchange. The population and sample of this study were 37 companies in the consumption sector. This type of research uses quantitative methods, which focuses on hypothesis testing, the data being analyzed, is measurable in nature and the resulting conclusions are generalizations. Data obtained from IDX (Indonesia Stock Exchange). The data collection method used is the method of documentation from secondary data sources by collecting, recording, and processing data related to research for 5 years, namely 2014-2018. Data analysis used in this research is multiple linear regression with SPSS (Statistical Product and Service Solutions) application tools. The results of this study prove that company size and profitability have a significant negative effect on the disclosure of Islamic social reporting in consumption sector companies, while the leverage and liquidity variables do not have a significant effect on the disclosure of Islamic social reporting in consumption sector companies. Keywords: company size, profitability, leverage, liquidity, Islamic social reporting disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | SITA YULIANA |
| Date Deposited: | 11 Jan 2021 20:30 |
| Last Modified: | 11 Jan 2021 20:30 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7261 |
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