DETERMINAN PENGUNGKAPAN ISLAMIC SOSIAL REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

Verawaty, Verawaty DETERMINAN PENGUNGKAPAN ISLAMIC SOSIAL REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX. Jurnal Nasional Indonesia Accounting Research Journal (IARJ), 4 (1). pp. 44-59. ISSN ISSN 2303-2235 (Print), ISSN 2476-8820 (Online)

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Abstract

Islamic Social Reporting (ISR) index is an index that measures the level of social disclosure of a company in its annual reports based on Islamic principles. This research is aimed to analyze the determinants that affect the disclosure of ISR in 30 companies listed on the Jakarta Islamic Index in 2013. Based on statistical test results, the research conclude that due to the significant value of 0.05, there is no significant influence among firm size (asset), profitability(ROE), environmental performance (PROPER rank) and leverage (DER) on the disclosure of ISR, but only liquidity (current ratio) is confirmed as a determinant that has an influence on the disclosure of ISR. Keywords: Islamic Social Reporting, firm size, profitability, environmental performance, liquidity, leverage

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 13 Sep 2017 08:19
Last Modified: 13 Sep 2017 08:19
URI: http://eprints.binadarma.ac.id/id/eprint/3525

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