The Influence of Tax Avoidance, Profitability, Leverage, and Institutional Ownership on Islamic Social Reporting with Independent Commissioners as Moderating
Keywords:
Tax Avoidance, Profitability, Leverage, Institutional Ownership, Islamic Social Reporting, Independent CommissionerAbstract
This research aims to test and analyze the influence of Tax Avoidance, Profitability, Leverage and Institutional Ownership on Islamic Social Reporting with Independent Commissioners as a moderating variable in companies listed on the Jakarta Islamic Index (JII) in 2017 - 2021. The research object is listed companies in the Jakarta Islamic Index (JII) in the first period 2017 - 2021 and 56 companies were sampled. The sampling technique uses purposive sampling. The data analysis used in this research is multiple linear regression OLS (Ordinary Least Squerst), to get a complete picture of the influence of each independent variable on the dependent variable. The results of this research show that profitability, tax avoidance, institutional ownership and leverage have an influence on the level of Islamic Social Reporting disclosure, whereas partially for the moderation test only profitability, institutional ownership and leverage are moderated by independent commissioners in conducting Islamic Social Reporting disclosures.
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