THE ROLE OF COMPANY SIZE IN MODERATING LIQUIDITY AND LEVERAGE ON ISLAMIC SOCIAL REPORTING IN ISLAMIC COMMERCIAL BANKS IN THE PERIOD 2020-2024
Abstrak
This study aims to determine and analyze the effect of Liquidity and Leverage on Islamic Social Reporting with Company Size as a Moderating Variable. The population of this study uses Islamic Commercial Banks registered with the Financial Services Authority and takes an observation period of 5 years starting from 2020 to 2024. This study uses Purposive Sampling using a sample of 50 data. This study collects secondary data on Islamic Commercial Banks used as samples, namely using the Annual Report and Sustainability Report of Islamic Commercial Banks. The analysis method used is Partial Least Square SEM with the help of SmartPLS software version 3.0. The results of this study indicate that the Liquidity Variable (X1) has an effect on Islamic Social Reporting (Y) with a p-value of 0.001. The Leverage variable (X2), has an effect on Islamic Social Reporting (Y) with a P-Value of 0.003. The Company Size (Z) variable is unable to moderate the effect of Liquidity (X1) on Islamic Social Reporting (Y) with a P-Value of 0.918. The Company Size (Z) variable is unable to moderate the effect of Leverage (X2) on Islamic Social Reporting (Y) with a significance value of 0.254.Referensi
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Ahn, Youngmee, and Yonghoon Jun. 2007. “Measurement of Pain-like Response to Various NICU Stimulants for High-Risk Infants.” Early Human Development 83(4):255–62. doi: 10.1016/j.earlhumdev.2006.05.022.
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Amri, Zahra, and Ingra Sovita. 2024. “Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Tax Avoidance Terhadap Pengungkapan Islamic Social Reporting (ISR).” Jurnal Akuntansi Keuangan Dan Bisnis 1(4):892–910.
Dura, Justita. 2022. Teori Akuntansi.
Dwiyanti, Khaerunnisa, Rina Mudjiyanti, Hadi Pramono, and Ira Hapsari. 2024. “Pengaruh Dewan Komisaris, Kepemilikan Institusional, Dewan Pengawas Syariah, Profitabilitas, Dan Leverage Terhadap Pengungkapan Islamic Social Reporting.” Reviu Akuntansi Dan Bisnis Indonesia 8(3):438–51. doi: 10.18196/rabin.v8i3.23591.
Fitriana, Aning. 2024. Analisis Laporan Keuangan.
Jati, Kuat Waluyo, Linda Agustina, Indah Muliasari, and Diah Armeliza. 2020. “Islamic Social Reporting Disclosure as a Form of Social Responsibility of Islamic Banks in Indonesia.” Banks and Bank Systems 15(2):47–55. doi: 10.21511/bbs.15(2).2020.05.
Krismiaji. 2010. “Standar Akuntansi: Kajian Kritis Principle-Based Versus Rule-Based.” Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi 13(1):1–15.
Lestari, Desy Dwi Ayu, and Mochlasin Mochlasin. 2021. “Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting.” JAS (Jurnal Akuntansi Syariah) 5(2):110–25. doi: 10.46367/jas.v5i2.387.
Meliana, Gregorius Jeandry, and Juliana Taher. 2022. “Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Di Indonesia Tahun 2015-2019.” Jurnal TRUST Riset Akuntansi 9(2):1–15.
Mias, Rimi Gusliana, and Alawiyah Tuti. 2020. “Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Dewan Komisaris Independen Terhadap Pengungkapan Islamic Social Reporting(ISR) Pada Perbankan Syariah Di Indonesia Tahun 2015-2018.” Jurnal STEI Ekonomi 29(02):57–77.
Nastiti, Ari Sita, and Agung Ivan Firdaus. 2019. “Menuju Tiga Dekade Perkembangan Perbankan Syariah Di Indonesia.” JIAI (Jurnal Ilmiah Akuntansi Indonesia) 4(2):75–84. doi: 10.32528/jiai.v4i2.2660.
Pratiwi, Aliah, Nafisah Nurulrahmatia, and Puji Muniarty. 2020. “Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di BEI.” Owner 4(1):95. doi: 10.33395/owner.v4i1.201.
Puspawati, Dewita, Rita Wijayanti, and Novel Idris Abas. 2020. “Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor.” Sriwijaya International Journal of Dynamic Economics and Business 4(3):229–40. doi: 10.29259/sijdeb.v4i3.229-240.
Rachman, Dicky, Arif Afendi, Wahab Wahab, and Muhammad Rasyidin. 2023. “The Influence Of Company Size, Liquidity, Profitability, And Leverage On Islamic Social Report Disclosure.” AL-ARBAH: Journal of Islamic Finance and Banking 5(2):105–24. doi: 10.21580/al-arbah.2023.5.2.18001.
Rozzi, Muhammad Fathur. 2021. “Analisis Determinan Pelaporan Islamic Social Reporting (Isr) Pada Bank Umum Syariah Indonesia Tahun 2015-2019.” An-Nisbah: Jurnal Ekonomi Syariah 8(1):130–55. doi: 10.21274/an.v8i1.3566.
Setiyani, Norma, and Adelina Citradewi. 2023. “Firm Size In Moderate Factors Affecting Islamic Social Reporting Financial Performance Of Islamic Insurance Companies Before And During The Covid-19 Pandemic Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value The Role Of Women Ch.” Arum Pujiastuti JAS 7(2):134–267.
Sinaga, Mahaitin Hasohan, Wico Jontarudi Tarigan, and Marintan Saragih. 2022. “Pengukuran Kinerja Portofolio Investasi Dengan Menggunakan Indeks Sharpe Pada Emiten Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Sebelum Dan Selama Masa Pandemic Covid - 19.” Owner 6(4):3541–52. doi: 10.33395/owner.v6i4.1200.
Sumardi, Rebin, and Suharyono. 2020. Dasar-Dasar Manajemen Keuangan.
Wijaya, Azusa Rahman. 2015. “Analisis Peran Event Marketing We Starmusic Dalam Menjaga Brand Loyalty Bir Bintang Pilsner.” Jurnal Ilmiah Universitas Bakrie.
Yusuf, Muhamad, and Nurul Shayida. 2020. “Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Pemoderasi Papa Perusahaan Di JII.” AKRUAL : Jurnal Akuntansi Dan Keuangan 2(1):1–17. doi: 10.34005/akrual.v2i1.1041.
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