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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Siasat Bisnis Jurnal Harkat : Media Komunikasi Gender Hunafa: Jurnal Studia Islamika Juara: Jurnal Riset Akuntansi ADDIN BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA PALASTREN Journal of Accounting and Investment Jurnal Manajemen Dayasaing JURNAL PENELITIAN Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Al Tijarah Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ekonomi & Keuangan Islam AKTSAR: Jurnal Akuntansi Syariah MADANIA: JURNAL KAJIAN KEISLAMAN Nizham Journal of Islamic Studies At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Proceedings of Annual Conference for Muslim Scholars Ihtiyath : Jurnal Manajemen Keuangan Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Penelitian ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi dan Manajemen Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Bisnis Islam (JEBI) Hunafa: Jurnal Studia Islamika SETARA: Jurnal Studi Gender dan Anak Proceeding of International Conference Health, Science And Technology (ICOHETECH) Journal of Accounting Inquiry
Bayu Tri Cahya
Institut Agama Islam Negeri Kudus
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Accounting and Investment

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Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index Wahyono Wahyono; Eskasari Putri; Bayu Tri Cahya
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.999 KB) | DOI: 10.18196/jai.2102155

Abstract

Research aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index.Design/Methodology/Approach: The type of data used in this study was secondary data in the form of quantitative data, which included annual financial statements data completed with auditor’s reports from each company listen on JII, especially in 2015-2017. The sampling method used in the study was purposive sampling.Research findings: The results of data processed employing multiple regression test showed that company size, company age, and type of industry had a significant effect on the disclosure of Islamic social reporting. Corporate social strength and profitability had no significant effect on disclosure of Islamic social reporting.Theoretical contribution/Originality: This research has theoretical implications in terms of developing knowledge and confirming theories about Islamic social reporting in IndonesiaPractitioner/Policy implications: This research can be used as a consideration for the company in policy making and as a basis for the company in decision making.Research limitation/Implication: The study’ results are expected to be a consideration in determining policies related to Islamic social reporting, especially law enforcement.
Co-Authors A.A. Ketut Agung Cahyawan W Andriani, Asih Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Danang Kurniawan Danang Kurniawan, Danang Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Eskasari Putri Etha Widyarani Farida Rohmah Farida Rohmah Farikatun Nadhifah Fatchan Achyani Fika Sufiana Fitri Handayani Hadi Purnomo Hikmah Endraswati Hikmah Endraswati, Hikmah Ibnu Muttaqin Ika Erlita Inada Rizqy Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Ita Akyuna Nightisabha Jadzil Baihaqi Jadzil Baihaqi Lailis Sa’adah Lorena Dara Putri Karsono Makrufah Hidayah Islamiah Miftah Nurul Khaqiqi Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muzayyidatul Habibah Nadhifah, Farikatun Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Choridah Nur Kholis Puji Wahyu Hidayanti Putri Rubiana rakhmawati, ita Ratih Paramita Sari Ratih Paramitasari, Ratih Rikha Zakiyah Rizki Fauriza Agustina Rukmini Rukmini S Surepno Saidatul Munawwaroh Salma Badriyah Sari, Dita Apriliana Siti Nafiah Sufiana, Fika Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Ulfiyatul Jannah Umi Hanifah Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Widi Savitri Andriasari Widi Savitri Andriasari Widi