ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA (ISSI)
| Main Author: | Permata Sari, Tiara |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1641/1/ANALISIS%20FAKTOR-FAKTOR%20YANG%20MEMPENGARUHI%20TINGKAT%20PENGUNGKAPAN%20ISLAMIC%20SOCIAL%20REPORTING%20%28ISR%29%20PERUSAHAAN%20DALAM%20INDEKS%20SAHAM%20SYARIAH%20INDONESIA%20%28ISSI%29.pdf https://eprints.untirta.ac.id/1641/ |
Daftar Isi:
- The aim of this study is to obtain an empirical evidence about factors that affect Islamic Social Reporting (ISR) in company’s annual report. The factors thad used in this study such as : islamic securities, profitability, industry size, company type and company age. Measurement of Islamic Social Reporting is based on Islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report. Samples in this study are 30 companies in Indonesia Sharia Share Index (ISSI) and listed of Indonesia Stock Exchange in 2013-2016. The sampling method in this study are probability sampling and purposive sampling. The analysis method was conducted by multiple linear regression method and also classical assumption test. The analysis showed that islamic securities, profitability, firm size and firm age are influencing to Islamic Social Reporting (ISR) in Indonesia. Meanwhile, firm type had no effect to the Islamic Social Reporting (ISR) in Indonesia