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DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX Lukman Effendy; Zuhrotul Isnaini; Isnawati Isnawati
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 10 No. 1 (2021): JMM Maret 2021
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.373 KB) | DOI: 10.29303/jmm.v10i1.645

Abstract

This study aims to examine the determinants of the disclosure of Islamic social reporting of companies incorporated in the Jakarta Islamic Index. ISR determinants in this study are company size, profitability, leverage, board size, and company age. The population used in this study were all companies listed on the Jakarta Islamic Index (JII) for the period 2016 to 2018. The sampling method used was purposive sampling with a sample size of 51 company years. Data panel regression is used to achieve the goal. The results showed that company size, leverage, and the independent board of commissioners had a significant effect on the disclosure of Islamic social reporting. Meanwhile, profitability and company age show the opposite result.Keywords:Islamic Social Reporting; Firm Size; Leverage: Indepencent Board Director; Firm Age.
Determinants of Carbon Emission Disclosure in Energy Sector Firms Listed On the Indonesian Stock Exchange Amalinda Kartika; Zuhrotul Isnaini
International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v2i01.766

Abstract

This study aims to examine and gather empirical data regarding the impact of profitability, leverage, board of directors size, board of commissioners size, and appropriate proper rating on the carbon emissions disclosure by energy sector firms listed on the Indonesia Stock Exchange from 2019 to 2022. The sample for this research comprised 82 energy sector companies publicly traded on the Indonesia Stock Exchange. A purposive sampling method was employed in the research study to select a sample of 48 companies for observation. This research uses content analysis techniques and documentation of the organization's sustainability and financial reports spanning the subsequent four years to quantify carbon emissions. Descriptive statistics and multiple linear regression analysis were employed to analyze the data, utilizing version 16.0 of the Statistical Package for the Social Sciences (SPSS) software. The study indicates that leverage significantly and positively influences carbon emission disclosure. There is no statistically significant positive correlation between profitability, board of commissioners size, profitability, and proper rating about carbon emission disclosure.