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
Agusten Adelena, Fajar Gustiawaty Dewi, Sari Indah Oktanti Sembiring
Asian Journal of Economics, Business and Accounting · pp. 72–83 · Published 21 Jun 2022
10.9734/ajeba/2022/v22i1930659Abstract
Aims: 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 Jakarta Islamic Index in 2019 and 2020. Study Design: This study using the quantitative descriptive method. Place and Duration of Study: Companies listed on the Jakarta Islamic Index in 2019 and 2020 Methodology: This study uses quantitative data with secondary data inside the shape of an annual report.The population is all sharia companies listed in the Jakarta Islamic Index, totaling 30 companies with a sample of 22 companies. Data analysis in this study was performed using multiple linear regression using IBM SPSS, namely Descriptive Statistics and Multiplelinear Regression. Result: The results of this study 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 on ISR disclosure before Covid-19 and leverage has a significant positive effect on ISR disclosure during Covid-19 , and liquidity has no significant effect on the disclosure of ISR before and during Covid-19. Conclusion: 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 on ISR disclosure before Covid-19 and leverage has a significant positive effect on ISR disclosure during Covid-19 , and liquidity has no significant effect on the disclosure of ISR before and during Covid-19.
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