The effect of profitability, tax avoidance, and cost efficiency on islamic social reporting with Firm size as moderation
Keywords:
Profitability, Tax avoidance, Cost Efficiency, Islamic Social Reporting, Company SizeAbstract
This study aims to determine the effect of profitability, tax avoidance and cost efficiency on Islamic Social Reporting with company size as a moderating variable (Case Study of Islamic Commercial Banks in 2017-2021). The population in this study were 14 Islamic Commercial Banks in Indonesia. The sampling technique used Purposive Sampling so that the sample obtained in this study was 13 Islamic Commercial Banks for the period 2017-2021. This type of research is quantitative research using Moderated Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. Based on the results of this study, it shows that partially the variables of Profitability, Tax avoidance and Cost efficiency partially have a significant negative effect on Islamic Social Reporting (ISR), Company Size is able to moderate strengthen the influence between Profitability and Cost Efficiency on Islamic Social Reporting (ISR).
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Copyright (c) 2024 Tristianti Muzayana, Dirvi Surya Abbas (Author)
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