Verawaty, Verawaty and Citra Indah Merina, Citra PENGUNGKAPAN INDEKS ISLAMIC SOCIAL REPORTING PERUSAHAAN GO PUBLIK YANG LISTING DI JAKARTA ISLAMIC INDEX. MBiA. ISSN 14111616
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Abstract
Abstract: Islamic Social Index Reporting (ISR) is an index that measures the level of social disclosure that according to Islamic principles presented in the company's annual report. The purpose of this research is aimed to analyze the quality of social reporting of companies listed in the Jakarta Islamic Index (JII) by using ISR index. This research is descriptive, seeking to describe and interpret the results of scoring index based on six criteria; Funding and Investment, Products and Services, Employees, Community, Environment, and Corporate Governance. The research concludes that the disclosure index ISR of 28 companies listed in JII cannot be considered good, which is 39.46% overall. It is still due that items of ISR index that has not been disclosed fully. Keyword: Finance and Investment, Products/Services, Employee, Society, Environment, Corporate Governance Abstrak: Indeks Islamic Social Reporting (ISR) adalah suatu indeks yang mengukur tingkat pengungkapan sosial yang sesuai prinsip syariah yang disampaikan perusahaan pada laporan tahunannya. Tujuan dalam penelitian ini untuk menganalisis kualitas pelaporan sosial perusahaan yang listing di Jakarta Islamic Index (JII) dengan menggunakan indeks ISR. Penelitian ini bersifat deskriptif, yakni penelitian yang berusaha mendeskripsikan dan menginterpretasikan hasil skoring indeks berdasarkan enam kriteria; Pendanaan dan Investasi, Produk dan Jasa, Karyawan, Masyarakat, Lingkungan, dan Tata Kelola Perusahaan. Hasil penelitian membuktikan bahwa pengungkapan indeks ISR pada 28 perusahaan JII belum bisa dikatakan baik, yaitu 39.46% secara keseluruhan. Hal ini dikarenakan masih adanya item-item indeks ISR yang belum diungkapkan secara penuh. Kata Kunci: Pendanaan dan Investasi, Produk dan Jasa, Karyawan, Masyarakat, Lingkungan, Tata Kelola Perusahaan.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 27 Feb 2017 04:08 |
| Last Modified: | 27 Feb 2017 04:08 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/3231 |
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