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

Year: 2025

Type: article

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.

Source: Jurnal Akuntansi Perpajakan dan Auditing

DOI: 10.21009/japa.0601.04

Authors: Musthofa Hadi, Rida Prihatni, Santi Susanti

Institution: State University of Jakarta

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4407066536

FWCI:

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