About this document
Factors Influencing Islamic Social Reporting by herman is a document available to read on EtoBox.
This research aims to determine the influence of profitability, leverage, and company size on Islamic social reporting (ISR) by Sharia banks in Indonesia from 2012-2016. The study analyzed the annual reports of 10 public Sharia banks using quantitative content analysis and linear regression. The results showed that profitability does not affect ISR disclosure. Leverage had a negative effect on ISR disclosure, while company size had a positive effect on ISR disclosure.
- Author
- herman
- Language
- EN