Influence of Industrial Type, Return on Asset, Company Size, and Institutional Ownership of Islamic Social Reporting Disclosure

Rimi Gusliani, Mais Influence of Industrial Type, Return on Asset, Company Size, and Institutional Ownership of Islamic Social Reporting Disclosure. atlantis-press.

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Abstract

Abstract—This study aims to examine the influence of industry type, return on asset, company size, and institutional ownership of the Islamic Social Reporting (ISR) Empirical Study disclosure to companies listed in Jakarta Islamic Index, Indonesia Stock Exchange 2014-2017. This research is a descriptive research of quantitative approach, as measured by multiple linear regression method with SPSS 23.00. Population of this research is company registered at Jakarta Islamic Index 2014 until 2017. Samples determined by purposive sampling method, with amount of sample counted 19 companies so total observation in this research counted 76 observations. The data used in this research is secondary data. The ISR value is obtained by analyzing each annual report of company based on content analysis method. The results show that industry type and institutional ownership have no effect on ISR. That is, that companies in both high profile and low profile industry groups do the same disclosure of social responsibility in sharia. Likewise, the ownership of both large and small institutional will still do the disclosure of social responsibility. While Return On Asset and the size of the company affect the ISR. That is, when higher profitability and firm size will drive m, ore effective ISR disclosure. This research has an impact in informing and increasing understanding of Muslim investors who own shares in Jakarta Islam index.

Item Type: Other
Subjects: Z Bibliography. Library Science. Information Resources > ZA Information resources > ZA4450 Databases
Depositing User: Bynur Ghazali
Date Deposited: 14 Jan 2021 03:58
Last Modified: 27 Sep 2021 08:49
URI: http://repository.stei.ac.id/id/eprint/3266

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