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JOURNAL ARTICLE

Analysis of the Determinants for the Islamic Social Responsibility

Fredy Olimsar · Wirmie Eka Putra · Feny Tialonawarmi · Melinda Sania Attahira

International Journal of Finance & Banking Studies · 2024

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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. 

DOI 10.20525/ijfbs.v13i4.37580 Crossref citations0 OpenAlex citations