Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES)

Sunarsih, Uun (2019) Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES). Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES), 127.

[img] Text (Uun_Ifah_AICAR2019)
Uun_Ifah_AICAR2019.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (1MB)

Abstract

Abstract—The existence of a company must give grace to all parties, which is reflected in the disclosure of ISR. The purpose of this study was to examine the effect of profitability, company size, industry type, environmental performance and institutional ownership on ISR. This research was conducted on companies listed on the 2013-2018 Sharia Securities List using purposive sampling and obtained 20 company samples. The method used is content analysis. The results showed that the profitability variable did not affect the ISR. It is possible that investors' interest in investing is greatly influenced by the level of profits derived by the company compared to ISR disclosures. Firm size variable influences ISR because by having sufficient assets, the company has the opportunity to disclose ISR in more detail. The type of industry variable does not affect the ISR, this is possible the view that the type of high profile industry does not require legitimacy from the public. Environmental performance variable has no effect on ISR, because management has the view that companies do not need to disclose environmental performance because it will not affect the compensation received from the government. Finally the variable institutional ownership affects the ISR, this is because institutional ownership is able to force companies to carry out social and environmental activities. Keywords: Islamic social reporting, industry type profitability, company size, environmental performance, institutional share ownership

Item Type: Article
Subjects: Akuntansi > Akuntansi Syariah
Akuntansi > Corporate Governance
Depositing User: Uun Sunarsih
Date Deposited: 30 Nov 2020 06:00
Last Modified: 30 Nov 2020 06:00
URI: http://repository.stei.ac.id/id/eprint/2007

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.