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The Effect of Liquidity, Financial Leverage, Profitability and Company Size on Islamic Social Reporting (ISR) Disclosure and Its Impact on Company Value in Sharia Commercial Banks in Indonesia

DOI : https://doi.org/10.36349/EASJEBM.2020.v03i06.005
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This study aims to determine the effect of liquidity, financial leverage, profitability and firm size on the disclosure of Islamic social reporting (ISR) and its impact on corporate value in Islamic public banks in Indonesia. Data used in this study are secondary data through documentation in the form of banking financial statements. sharia and an overview of financial statements to determine the value of the ratio obtained from Bank Indonesia. The population of this research is Islamic public banks in Indonesia which are registered at Bank Indonesia (BI), amounting to 11 banks with a five-year research period (2012-2016) and obtained a research sample of 55 units. This study analyzes data with path analysis. The results showed that liquidity, financial leverage, profitability, and company size were found to influence the disclosure of Islamic social reporting both jointly and partially in sharia commercial banks in Indonesia in 2012-2016. Liquidity, financial leverage, profitability, company size and the disclosure of Islamic social reporting also affect the value of the company jointly or partially in sharia commercial banks in Indonesia in 2012-2016. In addition, in this study Islamic social reporting disclosures were found to be able to increase the influence of liquidity, financial leverage, profitability and company size on the value of the company in Islamic public banks in Indonesia in 2012-2016.

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