Adelena, Agusten and Dewi, Fajar Gustiawaty and Oktanti, Sari Indah (2022) Effect of Profitability, Leverage and Liquidity on Islamic Social Reporting Disclosure before and during the COVID-19 Pandemic in the Jakarta Islamic Index (JII) Companies. Asian Journal of Economics, Business and Accounting, 22 (19). pp. 72-83. ISSN 2456-639X

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Abstract

This study aims to determine the effect of profitability, leverage, and liquidity on the disclosure of Islamic Social Reporting empirical studies on companies listed on the JIE in 2019-2020. This study using the quantitative descriptive method. This study uses quantitative data. The result are that profitability has a significant positive effect on ISR disclosure before Covid-19 and a significant negative effect on ISR disclosure during Covid-19. Leverage has no significant effect, and also the liquidity.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	FAJAR GUSTIAWATY DEWI
Date Deposited:	15 Aug 2022 01:36
Last Modified:	20 Oct 2025 05:10
URI:	http://repository.lppm.unila.ac.id/id/eprint/44038

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