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All Journal Jurnal Kajian Akuntansi Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Medik Veteriner Ovozoa: Journal of Animal Reproduction journal of Basic Medical Veterinary Bima Abdi: Jurnal Pengabdian Masyarakat Journal of Islamic and Law Studies (JILS) Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Kedokteran Hewan Jurnal Tatsqif Jurnal Ekonomi Pembangunan dan Pariwisata Analysis : Journal of Education Jurnal Agro Veteriner Smart Dedication: Jurnal Pengabdian Masyarakat
Rimayanti Rimayanti
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Journal : Jurnal Kajian Akuntansi

 1 
Determinan Pengungkapan Islamic Social Reporting (ISR) pada Perusahaan Indeks Saham Syariah Indonesia Rimayanti, Rimayanti; Jubaedah, Siti
Jurnal Kajian Akuntansi Vol 1 No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.718

Abstract

AbstractIslamic social reporting is extension of social reporting like society expectation that is not only about role of company in the economy matters, but also the role of company in spiritual perspective. The purpose of this research is to identify and analyze the influence of environmental performance, return on assets and current ratio on islamic social reporting disclosure. This research was done to the companies listed sharia stock indonesian 2013-2016. The data which is used this secondary data by using purposive sampling technique. Analysis technique which is used in this research is descriptive with quantitative approach using descriptive statistical test, classic assumption test, and analysis multiple linier regression. The result of this research showing that environmental performance and return on assets have effect on islamic social reporting disclosure and current ratio has not effect on islamic social reporting disclosure. Keyword: Current ratio; Disclosure; Environmental performance; Islamic social reporting; Return on assets.  Abstrak Islamic social reporting adalah perluasan dari pengungkapan sosial yang meliputi harapan masyarakat tidak hanya mengenai peran perusahaan dalam perekonomian, tetapi juga peran perusahaan dalam perspektif spiritual. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kinerja lingkungan, return on assets dan current ratio terhadap pengungkapan islamic social reporting. Penelitian ini dilakukan pada perusahaan yang terdaftar dalam indeks saham syariah Indonesia tahun 2013-2016. Teknik analisis data yang digunakan adalah teknik deskriptif dengan pendekatan kuantitatif menggunakan uji statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda. Data yang digunakan pada penelitian ini adalah data sekunder dengan pengambilan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan dan return on assets berpengaruh terhadap pengungkapan islamic social reporting, sedangkan current ratio tidak berpengaruh terhadap pengungkapan islamic social reporting.Kata Kunci: Current ratio; Islamic social reporting; Kinerja lingkungan; Pengungkapan; Return on asset.
Co-Authors Abdullah Hasib Amrullah, Muhammad Fajar Annisa Nur Fitria Rahma Anwar Hafidzi Anwar Ma'ruf Arumugam, Aswini Asrar, Siti Iqmallisa Nurrill Budi Utomo BUDI UTOMO Dewita Dewita Eka Pramyrtha Hestianah Eka Pramyrtha Hestianah, Eka Pramyrtha Elzaanin, Amina A.A Erlangga, Made Bagus Erma Safitri Estoepangestie, A.T. Soelih Fithriana Syarqawie Gandul Atik Yuliani Ginta Riady Hana Eliyani Hani Plumeriastuti Hardaningtyas, Enggar Hariadi, Mas'ud Hermin Ratnani Herry Agoes Hermadi Hidajati, Nove Hidayatik, Nanik Ikhsan, Dilla Amalia Bilqis Ilham Akbar Ilmi, Laily 'Ulya Nurul IMAM MUSTOFA Ismudiono Ismudiono Johansyah, Fadilla Anita Kinksky Kadek Rachmawati Khairullah, Aswin Rafif Listyorini, Linda Mafruchati, Maslichah Malia, Malia Mayola, Dilla Aranda Mirni Lamid Muhaimin Muhaimin Muhammad Noval Muhammad Syahid Muhammad Yunus Nisa, Ainul Hayatin Nove Hidajati Novianti, Arindita Niatazya Pasang, Gabriel Sampe Pratama, Hanif Sabekti Pudji Srianto Purnawan, Ahmad Budi Putri, Natalie Lovena Pramono Qodri, Winda Nurul Lailatil Raharjo, Dadik Rahmahani, Jola Rahmawati, Mitha Ardila Rezady, Ganeswara Muharam Hazmi Ristiani, Widya Aulia Rochmah Kurnijasanti Rosyta, Pegy Safitri, Erma - Santoso, Kuncoro Puguh Sayi Datur Rohmah Shabira, Zahra Sherina Lashita Candrakirana Siti Jubaedah Sri Mulyati Sri Mulyati Sri Pantja Madyawati Sri Pantja Madyawati, Sri Pantja Suherni Susilowati Sunaryo Hadi Warsito Supriyadi Supriyadi Suzanita Utama Syuhuud Arumbinang Wajdi, Syuhuud Arumbinang Tatik Hernawati Tita Damayanti Lestari Tjuk Imam Restiadi Tri Wahyu Suprayogi Tyasmingsih, Wiwiek Ummaisyah, Winadya Reika Viski Fitri Hendrawan Wahjuni, Retno Sri Warsito, Sunaryo Hadi Widjaja, Made Ngakan Rai Widjiati Widjiati, Widjiati Widya Paramita Lokapirnasari Wiwik Misaco Yuniarti Wurlina, W Yulianna Puspitasari