ZAKIRI, LUTHFI HILMAN (2019) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah Periode 2014-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the Effect of Profitability, Liquidity and Leverage Implemenation on Islamic Social Reporting Disclosures. In this study, the factors taken are profitability, liquidity and leverage. The data used in this study were obtained from the financial statements of each company. The sample came from 12 companies registered with the Financial Services Authority for the 2014-2018 period. Based on the purposive sampling method, the total sample of the study is 60 audited annual reports. This research uses multiple regression analysis. The results showed that liquidity proxied by FDR affected Islamic Social Reporting Disclosures while Profitability and Leverage proxied by ROA and DAR had no effect on Islamic Social Reporting Disclosures. Keywords: Return on Assets (ROA), Debt to Asset Ratio (DAR) Financing to Deposit Ratio (DAR), Disclosure of Islamic Social Reporting Penelitian ini bertujuan untuk menganalisis Pengaruh Implemenasi Profitabilitas, Likuiditas dan Leverage terhadap Pengungkapan Islamic Social Reporting. Dalam penelitian ini, faktor yang diambil adalah Profitabilitas, Likuiditas dan Leverage. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan masing-masing perusahaan. Sampel berasal dari 12 perusahaan yang terdaftar di Otoritas Jasa Keuangan untuk periode 2014-2018. Berdasarkan metode purposive sampling, total sampel penelitian adalah 60 laporan tahunan yang diaudit. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan Likuiditas yang di proksikan oleh FDR berpengaruh terhadap Pengungkapan Islamic Social Reporting sementara Profitabilitas dan Leverage yang di proksikan oleh ROA dan DAR tidak berpengaruh terhadap Pengungkapan Islamic Social Reporting. Kata Kunci: Return On Asset (ROA), Financing to Deposit Ratio(FDR) Debt to Asset Ratio (DAR), Disclosure of Islamic Social Reporting
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