ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Periode 2018-2022)

Authors

  • Hanifa Priani Putri Universitas Sultan Ageng Tirtayasa
  • Tenny Badina Universitas Sultan Ageng Tirtayasa
  • Ahmad Fatoni Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.30651/jms.v9i5.24913

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisa variabel Islamic Corporate Governance, Profitabilitas, Leverage, Ukuran Perusahaan, dan Umur Perusahaan dalam mempengaruhi Pengungkapan Sustainability Report. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Indeks Saham Syariah Indonesia Periode 2018-2022. Data yang digunakan dalam penelitian ini adalah data panel dari 14 sampel perusahaan yang terpilih, dengan total sampel berjumlah 70. Hasil penelitian menunjukkan bahwa Islamic Corporate Governance dan Umur Perusahaan berpengaruh positif dan signifikan terhadap Pengungkapan Sustainability Report. Sedangkan Profitabilitas, Leverage, dan Ukuran Perusahaan tidak berpengaruh terhadap Pengungkapan Sustainability Report.

 

Kata Kunci: Indeks Saham Syariah Indonesia, Islamic Corporate Social Governance, Leverage¸Profitabilitas, Sustainability Report, Ukuran Perusahaan, Umur Perusahaan

 

 

ABSTRACT

This study aims to analyze the variables of Islamic Corporate Governance, Profitability, Leverage, Company Size, and Company Age in influencing Sustainability Report Disclosure. The population in this study is all companies listed on the Indonesian Sharia Stock Index for the 2018-2022 period. The data used in this study is panel data from 14 selected company samples, with a total sample of 70. The results of the study indicate that Islamic Corporate Governance and Company Age have a positive and significant effect on Sustainability Report Disclosure. While Profitability, Leverage, and Company Size do not affect Sustainability Report Disclosure.

 

Keywords: Indonesian Sharia Stock Index, Islamic Corporate Social Governance, Leverage¸Profitability, Sustainability Report, Company Size, Company Age

Published

2024-12-21

How to Cite

Priani Putri, H., Badina, T., & Fatoni, A. (2024). ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Periode 2018-2022). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(5). https://doi.org/10.30651/jms.v9i5.24913

Issue

Vol. 9 No. 5 (2024)

Section

Artikel

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