Pengaruh Profitability, Firm Size, Independent Commissioner, dan Liquidity terhadap Islamic Social Reporting Disclosure pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2020-2024

Abstract

This research aims to analyze the effect of profitability, firm size, independent commissioner, and liquidity on Islamic Social Reporting disclosure in companies listed on the Jakarta Islamic Index (JII) for the period 2020-2024. This research uses secondary data, with the data derived from the annual reports and sustainability reports of the companies published on their respective websites and the Indonesia Stock Exchange (IDX) website. The study employs a saturated sample technique with a sample of 50 companies and a five-year observation period, namely from 2020-2024, resulting in a total of 150 observations. This research utilizes Eviews 12 software as an analytical tool, employing the panel data regression analysis technique. The results of the study indicate that profitability does not affect on Islamic Social Reporting disclosure, meanwhile firm size, independent commissioner, and liquidity have a positive effect on Islamic Social Reporting disclosure.