DETERMINAN FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN PERTANIAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2012-2015

Hidayah, Khusnul and Wulandari, Ayumas (2017) DETERMINAN FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN PERTANIAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2012-2015. [Artikel Dosen]

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Abstract

The development of Corporate Social Resposibility is not only applied at the
conventional company, but also thrive in Islamic-based business economy that is
often referred as the Islamic Social Reporting (ISR). The company that reported
their liabilities in the form of ISR assumes that an entity is not only being required
to do accountability to internal and external parties but more is the existence of an
obligation to do accountability to Allah SWT.As an agricultural company which
has been listed on the Indeks Saham Syariah Indonesia (ISSI) was supposed to do
the disclosure of ISR in accordance with Sharia principles. This is necessary to
meet the importance of muslim stakeholders who want social
activityinformationwhich is undertaken by a syari’ah company. This research was
aimed to analyze the factors that affect the disclosure of ISR. The population in
this research was the entire agricultural companies listed on the Indeks Saham
Syariah Indonesia (ISSI) in the Bursa Efek Indonesia.The selection of the sample
used the purposive samplingmethod with criteria of agricultural sector companies
who conducted disclosure of ISR and consistently at ISSI in the year of 2012–
2015. The samples is 11 companies. Data analysis technique that was used in this
research is a multiple regression analysis method. The results of this research
indicated that there was a significant influence among all independent variables
simultaneously against the dependent variable. Partially it indicated that
profitability, proportion of independent commissioner, the size of the company,
and the age of the company which has an influence on disclosure of Islamic Social
Reporting.

Item Type:	Artikel Dosen
Keyword:	Islamic Social Reporting, Indeks Saham Syariah Indonesia, Profitability, proportion of Independent Commissioner, The Size Of The Company, The Age Of The Company
Subjects:	H Social Sciences > HG Finance
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	Msi Khusnul Hidayah
Date Deposited:	08 Feb 2023 03:57
Last Modified:	08 Feb 2023 03:57
URI:	http://eprints.uad.ac.id/id/eprint/39653

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