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Analysis of the Determinants for the Islamic Social Responsibility

Author

Listed:
  • Fredy Olimsar
  • Wirmie Eka Putra
  • Feny Tialonawarmi
  • Melinda Sania Attahira

Abstract

This research aims to determine the influence of firm size, profitability, leverage, and board size on Islamic social responsibility. The population in this research are companies listed on the Indonesian Stock Exchange in 2020–2022. In this research, we will see the simultaneous and partial influence and the dominant variables using data analysis tools in the form of multiple linear regression, coefficient of determination, hypothesis testing using the F test and t-test, and the classical assumption test. Based on the research results, it can be concluded as follows: Simultaneously, firm size, profitability, leverage, and board size influence Islamic social responsibility. Partially, it can be seen that not all variables have a significant effect on Islamic social responsibility. Firm size and leverage influence Islamic social responsibility, while profitability and board size have no influence.Â

Suggested Citation

  • Fredy Olimsar & Wirmie Eka Putra & Feny Tialonawarmi & Melinda Sania Attahira, 2024. "Analysis of the Determinants for the Islamic Social Responsibility," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 13(4), pages 31-37, October.
    • Handle: RePEc:rbs:ijfbss:v:13:y:2024:i:4:id:3758
    DOI: 10.20525/ijfbs.v13i4.3758
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    References listed on IDEAS

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    1. Sayd Farook & M. Kabir Hassan & Roman Lanis, 2011. "Determinants of corporate social responsibility disclosure: the case of Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 2(2), pages 114-141, September.
    2. Wirmie Eka Putra & Fredy Olimsar, 2022. "Analysis of the Determinants for the Publication Speed of Annual Financial Statements," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 11(3), pages 27-33, August.
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