Article Sidebar
Downloads
Main Article Content
Abstract
This study aims to determine the effect of Liquidity, Leverage, and Profitability on the disclosure of Islamic Social Reporting (ISR). Disclosure of Islamic Social Reporting (ISR) is measured using the ISR index. The population in this study is Sharia Banks in Indonesia in the 2015-2018 period. The total data used is 36 data from 9 samples of Islamic banks using purposive sampling. The results of this study indicate that Liquidity, Leverage, and Profitability towards the disclosure of Islamic Social Reporting.
Keywords: Liquidity, Leverage, Profitability, Islamic Social Reporting (ISR)
Article Details
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).