PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Abstract

The problem in this research was to find out how profitability and leverage on Islamic Social
Reporting disclosure with firm size as moderation variable in companies listed in Jakarta
Islamic Index 2013-2017. The goal was to know the effect of profitability and leverage on
Islamic Social Reporting disclosure with firm size as moderation variable. This research
included associative research that aimed to determine the relationship of two or more
variables and to know it’s effect. The independent variables were profitability and leverage,
the dependent variable was islamic social reporting disclosure, and the moderation variable
was firm size. The research population was a company listed on the Jakarta Islamic Index
and listed on the Indonesia Stock Exchange 2013-2017. The number of samples tested in 10
companies selected by purposive sampling method. Secondary data was needed as the
basis of analysis, while the data collection technique was documentation. Analysis
techniques used multiple linear analysis and moderated regression analysis. The result of
the research showed that there was a significant effect of profitability and leverage together
on the disclosure of Islamic Social Reporting. Only prtially profitability could effect the
disclosure of Islamic Social Reporting significantly. Moderately moderating firm size variables
could strength then the relationship between profitability and leverage on disclosure of
Islamic social reporting with pure moderation.