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PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA INDEKS SAHAM SYARIAH INDONESIA

Ardiani Ika Sulistyawati · Yuliani Indah

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Islamic Finance and Banking Studies Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

Islamic Social Responsibility (ISR) is a measure of social responsibility implementation of Islamic banking which contains a compilation of items of CSR standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study aims to examine empirically and analyze the effect of firm size, profitability, leverage and board size to disclosure of Islamic social reporting.The research sample using purposive sampling where the sampling is based on certain criteria, obtained a sample 39 companies. Methods of data analysis used in this study using linear regression, t test, F test, classic assumption and the coefficient of determination. The results showed that the Board of Independent Commissioners significant and positive impact on the ISR Size. Other results show thay Profitability and Leverage no significant effect on ISR.

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References

2006Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang terdaftar Bursa Efek Jakarta)2013CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA 2006PERKEMBANGAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA 2003KINERJA KEUANGAN, POLITICAL VISIBILITY, KETERGANTUNGAN PADA HUTANG, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN 2012ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN - PERUSAHAAN YANG TERDAPAT PADA DAFTAR EFEK SYARIAH TAHUN 2009-2011

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2019CHARACTERISTICS OF THE SHARIA SUPERVISORY BOARD AND ITS RELEVANCE TO ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA

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