This study aims to find out whether the variable company size and audit opinion have an effect on the timeliness of publication of financial reports for food and beverage manufacturing companies listed on the Indonesian Sharia Stock Exchange (ISSI) and also listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study are all manufacturing companies in the food and beverage sub-sector which are listed on the Indonesian Sharia Stock Exchange (ISSI) and also listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling. 16 manufacturing companies in the food and beverage sub-sector were obtained which were listed on Indonesian Sharia Stocks for the 2019-2021 period as research samples.
This research is a quantitative study using secondary data in the form of the company's annual financial reports. The analytical method used in this study is binary logistic regression assisted by the IBM SPSS statistics 25.0 application. The results of this study indicate that the firm size variable has no effect on the timeliness of financial reporting publication, while the audit opinion variable has a significant effect on the timeliness of financial reporting publication. Simultaneously the independent variables, namely company size and audit opinion, have an effect on the timeliness of financial reporting publication.

. This research was conducted with the aim of examining the effect of Return on Assets and Debt to Equity Ratio on disclosure of Islamic Social Reporting by moderating environmental performance. The sample in this study were 11 mining sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2022 period. The type of research method used in this research is quantitative research. The sampling technique used purposive sampling with data analysis used is panel data regression. The analysis used in this study is Moderated Regression Analysis (MRA) and assisted by the EViews 12 analysis tool. Based on the results of this study it can be concluded that Return on Assets has a positive effect on disclosure of Islamic Social Reporting, but the Debt to Equity Ratio has no significant effect on disclosure of Islamic Social reporting. Meanwhile, environmental performance is not able to moderate the relationship between Return on Assets and Debt to Equity Ratio to disclosure of Islamic Social Reporting.