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All Journal Diponegoro Journal of Accounting AJAD : Jurnal Pengabdian kepada Masyarakat PENG: Jurnal Ekonomi dan Manajemen
Septi Widiawati
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Humanities Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN - PERUSAHAAN YANG TERDAPAT PADA DAFTAR EFEK SYARIAH TAHUN 2009-2011 Septi Widiawati; Surya Raharja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to analyze the factors that may influence the companies that performed among List of Sharia Securities (Daftar Efek Syariah - DES) for years 2009-2011 to provide Islamic social reporting disclosure. DES are collection of securities that are not contradict with Islamic principles and have been approved by Bapepam-LK. DES are guide for Islamic mutual fund to put their funds and for Muslim investor to invest in Islamic securities. The factors are company’s characteristic that consists of firm size, profitability, industry type and classification of banks. In accordance to ISR index was knew how great the role of the company in conducting islamic social disclosure. The annual reports as data which can be obtained in Indonesian Stock Exchange and hypothesis testing using multiple liniear regression. The result of study examined that all factors have a significant to ISR disclosure.
Co-Authors Abdullah, Iqbal Alan Abdullah, Putri Allana Azzahra Putri Apriliani Basrowi Dedi Satriawan Monalysa, Lita Nadiva Naillah Omar, Ismail Bin Ryan Axel Onesta Salsabila Rosmayanti Putri Surya Raharja Utami, pertiwi Zuhriyah, Nur Azizah