Agtriyanti, Reni and Setiawati, Erma (2020) ANALISIS DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris Perusahaan yang Terdaftar di BEI yang Tergabung pada JII Periode 2014-2018). In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 47-58. ISBN 978-602-51174-9-7
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Abstract
The Islamic Social Responsibility Index (ISR) is a measure of the implementation of social responsibility that contains a compilation of CSR standard items, but the social disclosure index for Islamic entities (ISR) reveals matters relating to Islamic principles. In ISR disclosure must have a concept of sustainable development with the synergy of three elements (triple-bottom line), such as: profit, people, and planet.The purpose of this research is to analyze determinant that influence the disclosure of Islamic Social Reporting on companies listed on BEI incorporated in the JII 2014-2018. Factors used include company size, profitability, leverage, liquidity, and company age. The study uses secondary data from the annual report of companies listed in the Jakarta Islamic Index (JII). Sampling technique using purposive sampling method and acquired 65 companies to be samples. Data analysis technique that used is multiple linear regression analysis. The result showed that the company size, profitability, and leverage affect the disclosure of ISR, whereas liquidity and company age did not effect the disclosure of ISR. Keywords: Islamic Social Reporting, Financial Ratios, Company Size, Company Age
| Item Type: | Book Section |
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| Subjects: | B. Manajemen > Manajemen Keuangan |
| Divisions: | S1 Manajemen |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 27 Jan 2020 04:24 |
| Last Modified: | 05 Feb 2020 02:12 |
| URI: | http://eprint.stieww.ac.id/id/eprint/1092 |
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