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 |
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| 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: | 15 Aug 2022 01:36 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/44038 |
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