CD Tesis
Pengaruh Pembiayaan, Kas Dan Ukuran Perusahaan Terhadap Islamic Social Reporting (ISR) Melalui Profitabilitas Sebagai Variabel Intervening
This research purpose to test the effect of financing, cash and
company’s size toward Islamic Social Reporting (ISR) with profitability as
an intervening variable. Research conducted in Islamic Commercial Bank
(BUS) in Indonesia period 2012-2015 with purposive sampling method.
Path analysis method was used to analyze the data. The result of
research shows variable of financing and company’s size has directed
influence toward isr, on the other hand cash has not directed impact
toward isr. Variable of financing and company’s size has directed impact
toward prfotability and neither cash. Variable of financing and company’s
size also showing an influence undirect impact toward isr through
profitability, and cash show has not directed impact influence toward isr
through profitability as an intervening variable.
Key words: Financing, cash, company’s size, profitability, Islamic Social
Reporting (ISR)
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