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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam JEBI (Jurnal Ekonomi dan Bisnis Islam)
PRATIWI, MAISYA
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT INVESTASI GENERASI MILENIAL KOTA PADANG DI PASAR MODAL SYARIAH SILVINAR, SILVINAR; PRATIWI, MAISYA
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 9, No 1 (2024): Januari - Juni 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v9i1.1237

Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI MARKET VALUE ADDED (MVA) PADA PERUSAHAAN MAKANAN DAN MINUMAN SARI, FELIA ERWINDA; PRATIWI, MAISYA; PUTRA, ROMY YUNIKA
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v9i2.1573

Abstract

Determinants of Islamic Social Reporting Disclosure: a Meta-Analysis Pratiwi, Maisya; Mohammed Inuwa, Abubakar
IKONOMIKA Vol 10, No 1 (2025)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v10i1.26392

Abstract

Islamic Social Reporting (ISR) serves as a corporate governance mechanism to ensure accountability and sustainability. Over the past decade, increasing attention has been devoted to studying the determinants influencing ISR disclosure, such as profitability, company size, and the Sharia Supervisory Board (SSB). However, findings across these studies have been diverse and occasionally contradictory due to the heterogeneity in sample characteristics. This study aims to conduct a meta-analysis of prior empirical research to provide a comprehensive and holistic understanding of the effects of profitability, company size, and SSB presence on ISR disclosure. The findings indicate that company size has a significant positive effect on ISR disclosure, suggesting that larger firms are more likely to engage in comprehensive social reporting due to increased scrutiny and a need for legitimacy. Conversely, the effects of profitability and Sharia Supervisory Board on ISR were found to be positive but not statistically significant, implying that these factors alone do not robustly predict ISR practices. These findings contribute to the theoretical understanding of ISR and offer practical implications for policymakers and practitioners aiming to enhance transparency and accountability in firms. Policymakers can formulate regulations to encourage ISR disclosure, while practitioners can develop ISR strategies aligned with ethical and sustainability goals to meet stakeholder expectations for transparency and accountability. The study concludes with recommendations for future research to address the observed gaps and expand the empirical base of ISR literature.
Co-Authors Mohammed Inuwa, Abubakar Putra, Romy Yunika SARI, FELIA ERWINDA SILVINAR, SILVINAR