PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN HARGA SAHAM TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORT DI PERUSAHAAN SEKTOR KESEHATAN
DOI:
https://doi.org/10.32332/finansia.v6i1.6487Keywords:
Rasio Likuiditas, Profitabilitas, Solvabilitas, Harga Saham, Islamic Social ReportAbstract
ISR as a report that is not mandatory makes this disclosure interesting to be examined and juxtaposed with financial ratios, namely liquidity, profitability, solvency and stock price ratios. This study examines these financial ratios against simultaneous and partial ISR disclosures in health sector companies listed in ISSI for the 2017-2021 period. This study applied quantitative methods and multiple linear regression, the samples in this study were selected by purposive sampling techniques. The companies gathered are 12 companies. The results of the regression analysis carried out were simultaneously and partially variable liquidity, profitability, solvency, and stock price ratios, which did not significantly affect ISR disclosure.
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Widarjono, Agus. Ekonometrika: Pengantar Dan Aplikasinya Disertai Panduan Eviews. Yogyakarta: UPP STIM YKPN, 2013.
Widiyanti, Novi Wulandari., Dan Hasanah, Nindya Tyas. “Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) (Studi Kasus Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2011-2015).” Jurnal Bisnis Dan Manajemen Islam, Vol. 5, No. 2, 2017. http://dx.doi.org/10.21043/bisnis.v5i2.3013.
Budiandru, Budiandru. “Islamic Social Reporting And Halal Business Performance.” Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, Vol. 12, No. 2, 2020. https://doi.org/10. 15408/aiq.v12i2.16808.
Cahya, Bayu Tri., Dan Rohmah, Farida. “Evolution Of Islamic Social Reporting: Viewed From Islamic Position In The Continuum Social Responsibility.” Jurnal Ekonomi Dan Bisnis Islam (Journal Of Islamic Economics And Business), Vol. 5, No. 2, 2019. https: //doi.org/10.20473/jebis.v5i2.15143.
Cahyani, Utari Evy., Ardiansyah, Misnen., Dan Sunaryati, Sunaryati. “Islamic Social Reporting And Financial Distress In List Of Sharia Securities.” IQTISHADIA, Vol. 13, No. 2, 2020. https://doi.org/10.21043/iqtishadia.v13i2.7756.
Ersyafdi, Ilham Ramadhan., Hizzah, Kasmi., Dan Ulfah, Fitriah. “Pengaruh Faktor Finansial Dan Non Finansial Terhadap Pengungkapan Islamic Social Reporting.” Jurnal Akuntansi Indonesia, Vol. 10, No. 1, 2021. https://doi.org/10.30659/jai.10.1.21-40.
Febrista, Rizqa Ratna. “Pengaruh Likuiditas Dan Profitabilitas Perbankan Syariah Dengan Moderasi Efisiensi Operasional.” FINANSIA : Jurnal Akuntansi dan Perbankan Syariah, Vol. 3, No. 1, 2020. https://doi.org/10.32332/finansia.v3i1.1982.
Frihatni, Andi Ayu., Said, Darwis., Nagu, Nadhirah., Dan Arif, Widyantono. “Islamic Social Reporting Index Sebagai Indikator Akuntabilitas Dan Transparansi.” Jurnal Ilmiah Akuntansi Dan Keuangan, Vol. 4, No. 2, 2021. https://doi.org/10.32670/fairvalue. v4ispesial%20issue%202.971.
Haniffa, Roszaini. “Social Responsibility Disclosure: An Islamic Perspective.” Indonesia Management & Accounting Research, Vol. 1, No. 2, 2002.
Haryono, Oki Adi. Pengaruh Pengungkapan Islamic Social Reporting Terhadap Harga Saham (Syariah) Di JII (Jakarta Islami Indeks) Yang Terdaftar Di BEI. Yogyakarta: Universitas Pembangunan Nasional Yogyakarta, 2013.
Hasanah, Nindya Tyas., Widiyanti, Novi Wulandari., Dan Sudarno, S. “Analisis Pengaruh GCG Dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR).” E-Journal Ekonomi Bisnis Dan Akuntansi, Vol. 5, No. 2, 2018. https://doi.org/ 10.19184/ejeba.v5i2.8645.
Istiani, Firda. Pengaruh Ukuran Bank, Probabilitas, Likuiditas Dan Leverage Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Bank Umum Syariah Di Indonesia Periode 2011-2014). Jakarta: Universitas Islam Negeri Syarif Hidayatullah, 2015.
Kasih, Muawanah Candra., Dan Dewi, Veni Soraya. “Does Financial Performance Moderate Islamic Corporate Governance And Islamic Social Reporting?” Jurnal Ilmiah Ekonomi Islam, Vol. 7, No. 3, 2021. http://dx.doi.org/10.29040/jiei.v7i3.2886.
Kurniawan, Anto. “Kemenkes Lakukan Transformasi Kesehatan, Ini Peran Strategis Argon Group.” https://ekbis.sindonews.com/read/814417/34/kemenkes-lakukan-tran sformasi-kesehatan-ini-peran-strategis-argon-group1656659259?showpage=all, Diakses Pada Tanggal 1 Februari 2023.
Ningsih, Nur Wahyu., Ghofur, Ruslan Abdul., Dan Pratiwi, Ranny Aprilia. “Growth Dan Media Exposure Terhadap Pengungkapan Islamic Social Reporting.” FINANSIA, Vol. 4, No. 1, 2021. https://doi.org/10.32332/finansia.v4i1.2265.
Nisa, Thoyibatun. “Analisis Rasio Keuangan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2016-2019.” FINANSIA : Jurnal Akuntansi dan Perbankan Syariah, Vol. 3, No. 1, 2020. https://doi.org/10.32332/finansia.v3i1.2183.
Noval, Muhammad., Widodo, Agus., Dan Hetika, Hetika. “Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dimoderasi Oleh Good Corporate Governance.” Prosiding Simposium Nasional Akuntansi Vokasi (SNAV) Ke-9, Vol. 9, No. 1, 2021.
Noval, Muhammad, Raharjanti, Rani., Dan Ali, Musab A. M. “Ownership On Islamic Economic Perspective And Director Ownership On Sharia Companies With Moderation Roles Of Independent Commissioners.” IKONOMIKA, Vol. 5, No. 1, 2020. https://doi.org /10.24042/febi.v5i2.6309.
Othman, Rohana., Thani, Azlan., Dan Ghani, Erlane K, “Determinants Of Islamic Social Reporting Among Top Shariah-Approved Companies In Bursa Malaysia.” Research Journal Of Internatıonal Studies, Vol. 1, No. 12, 2009.
Pratiwi, Amelia Ika. “Analisis Pengaruh Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dimoderasi Kepemilikan Modal Asing.” Jurnal Vok@Sindo, Vol. 3, No. 1, 2015. https://doi.org/10.23917/reaksi.v3i1.5608.
Rokhlina Sari, Sri. “Teori-Teori Dalam Pengungkapan Informasi Corporate Social Responbility Perbankan.” Jurnal Kajian Ekonomi Dan Perbankan Syariah, Vol. 7, No. 1, 2015. https://doi.org/10.24235/amwal.v7i1.217.
Sari, Melia. “Analisis Rasio Keuangan Terhadap Struktur Modal.” FINANSIA : Jurnal Akuntansi dan Perbankan Syariah, Vol. 3, No. 2, 2020. https://doi.org/10.32332/finansia.v3i2.2115.
Setiawan, Iwan. Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Pada Bank Syariah Di Indonesia. Kalimantan Selatan: Universitas Islam Negeri Antasari, 2015.
Sinaga, Sofiah Br., Dan Prima, Argo. “Pengaruh Return On Equity, Return On Asset Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Di Bursa Efek Indonesia.” FINANSIA : Jurnal Akuntansi dan Perbankan Syariah , Vol. 4, No. 2, 2021. https:// doi.org/10.32332/finansia.v4i2.2854.
Syardi, Sausan Tiara. Pengaruh Kepemilikan Saham Manajerial, Dewan Komisaris, Dan Leverage Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2011-2016. Sumatera Selatan: Universitas Islam Negeri Raden Fatah, 2018.
Widarjono, Agus. Ekonometrika: Pengantar Dan Aplikasinya Disertai Panduan Eviews. Yogyakarta: UPP STIM YKPN, 2013.
Widiyanti, Novi Wulandari., Dan Hasanah, Nindya Tyas. “Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) (Studi Kasus Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2011-2015).” Jurnal Bisnis Dan Manajemen Islam, Vol. 5, No. 2, 2017. http://dx.doi.org/10.21043/bisnis.v5i2.3013.
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2023-06-22
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