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All Journal Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Abdi Psikonomi FAIR : Financial and Accounting Indonesian Research Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Jurnal pengembangan pendidikan akuntansi dan keuangan
Eskasari Putri
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Accounting and Investment

 1 
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 Aflit Nuryulia Praswati Alfian Wulandari Almas Dhiya Hadinata Andrian Nur Novianto Anisah Fitriyani Arief Budhi Dharma Arief Budhi Dharma Arista Eka Pramudita Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dharma, Arief Budhi Dyana Madyaratri Eny Kusumawati Erma Setiawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Fajar Romadhoni Fatchan Achyani Fuad Hudaya Fatchan Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Lovita Lovita Luki Eko Wahyudi Lutfi Ardhani Mahameru Rosy Rochmatullah Meiga Trisna Handayani Mohammed Almashhadani Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Noer Indach Purwanti Noer Sasongko Novianto, Andrian Nur Nursiam Nursiam Octavia Rosa Indriana Octavia Rosa Indriana Oktavia Anggi Ariyani Ovi Itsnaini Ulynnuha Raghad Almashhadani Rina Trisnawati Rofi Dian Pratama Safari Dwi Wardati Salma Badriyah Sara Kadhim Yousif Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah W., Wahyono Wahyono Wahyono Wahyono Wahyono Wayan Novitasari Yuli Tri Cahyono