Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index (Jii) Tahun 2013-2015
Abstract
This study aimed to analyze the effect of firm size, type of industry,
profitability, and leverage on the disclosure of Islamic Social Reporting (ISR). The
population of this research are the companies listed in the Jakarta Islamic Index (JII)
in 2013-2015. JII is the only one in Indonesia stock index that calculates the average
price index of stocks for the type of business activities that meet the criteria of sharia.
The data used in this study is the annual report (annual report) for each company in
JII obtained through the Indonesia Stock Exchange. This research is quantitative
research and using multiple linear regression analysis and t statistical test to test the
hypothesis. The results of this study show that company size and profitability
negatively affect the disclosure of Islamic Social Reporting, positive effect on the
industry type of disclosure Islamic Social Reporting, and leverage do not affect the
disclosure of ISR.
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