Research Article
The Effect of Company Size, Profitability and Leverage on Islamic Social Reporting of Islamic Banking Registered With OJK For The 2017-2022 Period
@INPROCEEDINGS{10.4108/eai.18-12-2023.2350395, author={Dina Fransiska and Hendra Galuh Febrianto and Amalia Indah Fitriana and Laura Angelina}, title={The Effect of Company Size, Profitability and Leverage on Islamic Social Reporting of Islamic Banking Registered With OJK For The 2017-2022 Period}, proceedings={Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={UHICEB}, year={2024}, month={11}, keywords={company size profitability leverage islamic social reporting}, doi={10.4108/eai.18-12-2023.2350395} }- Dina Fransiska
Hendra Galuh Febrianto
Amalia Indah Fitriana
Laura Angelina
Year: 2024
The Effect of Company Size, Profitability and Leverage on Islamic Social Reporting of Islamic Banking Registered With OJK For The 2017-2022 Period
UHICEB
EAI
DOI: 10.4108/eai.18-12-2023.2350395
Abstract
This study aims to ascertain the size, profitability, and leverage of Islamic banking firms registered with the Financial Services Authority (OJK) about Islamic social reporting. The six-year research period that was employed is from 2017 to 2022. Using eViews 12, a purposive sampling strategy was employed in the sampling process. They obtained eight firms based on preset criteria. Secondary data from the Financial Services Authority's Annual Report website was the type of data used. Panel data regression analysis is the analytical technique applied. The study's findings indicate that while profitability and leverage have little bearing on Islamic social reporting, company size significantly impacts it. Leverage, profitability, and company size all impact Islamic social reporting.
