Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Riset Akuntansi dan Bisnis Economic Education Analysis Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) AMAR (Andalas Management Review) Media Riset Akuntansi Auditing & Informasi Journal of Islamic and South East Asian Finance and Accounting
Yuskar .
Fakultas Ekonomi Universitas Andalas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Media Riset Akuntansi Auditing

 1 
MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA Dian Yuni Anggraeni; Rayna Kartika; Yuskar Yuskar
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.467 KB) | DOI: 10.25105/mraai.v20i2.6089

Abstract

Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.
Co-Authors A. Rahman Anggraeni, Dian Yuni Annisa, Safira Astari, Silvy Bahari, Asniati Daing Nasir Ibrahim DHIA NOVITA Dian Fauziah Elfajri, W. Fauziah Md. Taib Kartika, R. Rayna Kartika, Rayna Resi Amelia Sang, Lim Thien Yonnedi, Efa