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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Infestasi Journal of Accounting and Investment Jurnal Aplikasi Bisnis Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Samudra Ekonomi dan Bisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Prosiding Seminar Nasional Program Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi
Nugraheni, Peni
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Journal : Journal of Economics, Business,

 1 
Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List). Peni Nugraheni; Ristina Wijayanti
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.788

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  
Co-Authors Arifah, Imtinani Arum Indrasari, Arum Bustanul Ashar Candra Dewi Nasiroh Deasy Permatasari Eka Natha Permana Fidiah Nur Hastuti Ilham Maulana Saud Ilham Maulana Saud Iman Teguh Imtinani Arifah Lia Fauziah Noradiva Hamzah Noradiva Hamzah Rahma Dwi Yuliani Refka Aina Rahmawati Rifqi Muhammad Ristina Wijayanti Rizka Alwathan Romzie Rosman Ruhanita Maelah Sri Tasminatun Syed Musa Alhabshi Whinda Febrianti Iskandar Alam, Whinda Febrianti Iskandar