Determinants of Islamic Corporate Social Responsibility (ICSR) Disclosure in Companies Listed on the Jakarta Islamic Index (JII)
Keywords:
Islamic Corporate Social Responsibility (ICSR), Profitability, Solvency, Firm Size, Islamic Corporate Governance (ICG)Abstract
This study aims to analyze the effect of profitability, solvency, Firm size, Islamic Corporate Governance (ICG), on the disclosure of Islamic Corporate Social Responsibility (ICSR) in companies listed on the Jakarta Islamic Index (JII) in 2022. A quantitative approach was employed in this study examining the secondary data obtained from annual reports sample of 21 companies. The findings reveal that profitability and Islamic Corporate Governance (ICG) significantly influenced the disclosure of Islamic Corporate Social Responsibility (ICSR), whereas solvency and Firm size had no discernible effect on ICSR disclosure.
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