PENGARUH PROFITABILITAS DAN LIKUIDITAS PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah di Indonesia Periode 2017-2022)

Pandan Ariefatul Sukma, Nik Amah, Heidy Paramitha Devi

Abstract


This study is entitled "The Influence of Company Profitability and Liquidity on Islamic Social Reporting in 2017-2022". This study aims to determine the effect of company profitability and liquidity on Islamic social reporting. The population in this study are Islamic Commercial Banks listed on the Indonesia Stock Exchange (IDX). This study used purposive sampling and obtained a sample of 80 companies with the years 2017-2022. The research method used is a quantitative approach using multiple linear regression analysis using SPSS version 20. The results of this study indicate that Return On Assets has no effect on Islamic Social Reporting. Liquidity affects Islamic Social Reporting

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References


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