Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List).
Journal Title: Journal of Economics, Business, & Accountancy Ventura - Year 2017, Vol 20, Issue 1
Abstract
The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies
Authors and Affiliations
Peni Nugraheni, Ristina Wijayanti
Keywords
Related Articles
- EP ID EP469132
- DOI 10.14414/jebav.v20i1.788
- Views 38
- Downloads 0
Personality profile of successful entrepreneurs
Working as entrepreneurs has become popular in Indonesia in recent years. The reason is not only they are deemed to be as a hero by the society, but also they are seen as an alternative career by young generation. This i...
Pattern of Micro Enterprises Accounting Records and The Barriers
This study focuses on the micro-scale enterprises. The motivation of this study is to assist the parties in direct contact in order to know how the pattern of accounting records that had been done by the practitioners of...
Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax accounting on SME’s tax compliance
The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The pop...
The effect of fundamental and technical variables on stock price (Study on manufacturing companies listed in Indonesia Stock Exchange)
A capital market is any trade in securities which are called stock exchanges. In the capital market, the sellers and buyers meet in order to raise capital. More specifically, stock price used by investors is one of the i...
The analysis of labor force participation in rubber smallholding sector in Banyuasin Regency, South Sumatera, Indonesia
The fact is that natural rubber has a strategic role as it is one of the commodities industry tropical crops. In addition, it also has important and strategic role in sup-porting the national economy, primarily as a sour...