?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+%09%09PROFITABILITAS%2C++LEVERAGE%2C+++DAN+LIKUIDITAS+TERHADAP++PENGUNGKAPAN++++ISLAMIC+++SOCIAL+++REPORTING+SEBELUM%09DAN+SAAT+PANDEMI+++COVID-19%0D%0A(Studi++Empiris+pada++perusahaan++Jakarta+Islamic++Index++(JII)++yang++terdaftar++di%0D%0ABursa++Efek++Indonesia+Tahun+2019-2020)%0D%0A&rft.creator=Agusten+Adelena%2C++1811031023&rft.subject=330+Ekonomi&rft.description=%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0A%0D%0A%0D%0ATHE+EFFECT+OF+PROFITABILITY%2CLEVERAGE%2C+AND+LIQUIDITY+ON+ISLAMIC+SOCIAL+REPORTING+DISCLOSURE+BEFOREAND+DURING+THE+COVID-19++PANDEMIC%0D%0A(Empirical++Study+on+Jakarta+Islamic+Index++(JII)+companies+listed+on+the%0D%0AIndonesia+Stock+Exchange+in+2019-2020)%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0ABy%3A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AAgusten+Adelena%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AThis+study+aims+to+determine+the+effect+of+profitability%2C++leverage%2C++and+liquidity+on+the+disclosure+of+Islamic++Social+Reporting++(JSR)+before+and+during+the+Covid-19+pandemic%2C++empirical+studies++on+companies++listed+on+the+Jakarta+Islamic+Index.+The+population++in+this+study++were++all+companies++listed+on+the+Jakarta+Islamic+Index%2C+which+amounted+to+30+companies.+Determination++of+the+sample+is+done+by+purposive++sampling++so+as+to+produce++a+sample++of+22+companies++with+a+2+year+observation+period++so+as+to+produce++44+data.+This+type+of+research+is+descriptive+quantitative+with+secondary+data+in+the+form+of+annual+reports+obtained+from++the+website++of+each+company++listed++on+JI!++and++the+website++of++the+Indonesia+Stock+Exchange.++Data++analysis++in++this++study++was++performed+++using++multiple++linear+regression+analysis+using+IBM+SPSS%2C+namely+descriptive+statistics%2C+classical+assumption+test%2C+and+multiple+linear+regression.+Based+on+the+multiple+linear+regression++test%2C++the+results++of+this+study++are++that+profitability++has+a+significant+positive++effect+on+JSR+disclosure+beforeCovid-19++and+a+significant+negative+effect+on+JSR+disclosure++during++Covid-19%2C+++leverage++has+no+significant++effect+on+JSR+disclosure+before+Covid-19+and+has+a+significant+positive++effect+on+disclosure.+JSR+during+Covid-19%2C++and+liquidity+have+no+significant+effecton+JSR+disclosure+before+and+during+Covid-19.%0D%0A%0D%0A%0D%0A%0D%0AKeywords%3A++Profitability%2C+leverage%2C+liquidity%2C+JSR%2C+and+Covid-19+%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0APENGARUH+%09%09PROFITABILITAS%2C++LEVERAGE%2C+++DAN+LIKUIDITAS+TERHADAP++PENGUNGKAPAN++++ISLAMIC+++SOCIAL+++REPORTING+SEBELUM%09DAN+SAAT+PANDEMI+++COVID-19%0D%0A(Studi++Empiris+pada++perusahaan++Jakarta+Islamic++Index++(JII)++yang++terdaftar++di%0D%0ABursa++Efek++Indonesia+Tahun+2019-2020)%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AOleh%3A+Agusten%09Adel+en+a%0D%0APenelitian+++ini+bertujuan++untuk++mengetahui++pengaruh++profitabilitas%2C++leverage%2C+++dan+likuiditas++terhadap+pengungkapan++Islamic+Social+reporting++(ISR)+sebelum++dan+saat+pandemi++Covid-19++studi+empiris+pada+perusahaan++yang+terdaftar++di+Jakarta+Islamic+Index.++Populasi++dalam++penelitian++ini+adalah++seluruh++perusahaan++yang+terdaftar++di+Jakarta+Islamic+Index+yang+berjumlah++30+perusahaan.++Penentuan++sampel+dilakukan+dengan++purposive+++sampling++sehingga++menghasilkan+++sampel++yaitu++22+perusahaan+dengan+2+tahun+periode++observasi++sehingga++menghasilkan++44+data.++Jenis+penelitian+ini++adalah++deskriptif++++kuantitatif+dengan++data++sekunder++berupa++laporan++tahunan+yang+++didapatkan++++dari+++website++++tiap+++perusahaan++++yang+++tercatat++++di+++JII+++dan+website++Bursa+++Efek+++Indonesia.++++Analisis+++data++dalam+++penelitian+++ini++dilakukan+dengan++menggunakan+++analisis++regresi++linier+berganda++dengan++menggunakan++IBM+SPSS%2C+++yaitu++statistik++deskriptif%2C++uji++asumsi++klasik%2C++++dan++regresi++linier++berganda.+Berdasarkan++uji++regresi++linier+berganda%2C++hasil++penelitian++ini++adalah++profitabilitas+berpengaruh++positif++signifikan++terhadap+pengungkapan+++ISR+sebelum+Covid-19++dan+berpengaruh++++negatif+++signifikan++++terhadap+++pengungkapan++++ISR+++saat+++Covid-19%2C+leverage+++tidak+++berpengaruh++++signifikan++++terhadap+++pengungkapan++++ISR+++sebelum+Covid-19++dan+++berpengaruh+++positif++signifikan+terhadap++pengungkapan+++ISR++saat+Covid-19%2C++dan+likuiditas++tidak+berpengaruh++signifikan++terhadap+pengungkapan+++ISR+sebelum+dan+saat+Covid-19.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AKata++Kunci++%3A++Profitabilitas%2C++leverage%2C+likuiditas%2C++ISR%2C++dan+Covid-19.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-07-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila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