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All Journal Jurnal Ilmiah Ekonomi Islam Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis International Journal of Islamic Thought and Humanities The Es Accounting and Finance Jurnal Informatika Ekonomi Bisnis West Science Accounting and Finance West Science Social and Humanities Studies West Science Islamic Studies Mathematics Education Journal
Kaswoto, Junet
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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CORPORATE CHARACTERISTICS AND ISLAMIC SOCIAL REPORTING: AN EMPIRICAL ANALYSIS OF SHARIA-COMPLIANT FIRMS Kaswoto, Junet; Fitriana, Amalia Indah; Apriliyana, Vertian; Haziqi, Muhammad Hassan
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14527

Abstract

This study examines the influence of firm size, profitability, and leverage on Islamic Social Reporting (ISR) disclosure among companies listed on the Jakarta Islamic Index (JII) from 2017 to 2021. As demand for transparency and social accountability grows in Islamic economies, understanding the determinants of ISR disclosure becomes crucial. Using a quantitative approach and panel data regression analysis (EViews 12), the study employs purposive sampling to select 12 firms (60 observations). Findings reveal that firm size has a significant positive effect on ISR disclosure, while profitability and leverage are not significant. However, collectively, these variables significantly influence ISR disclosure. The study contributes to the literature by providing empirical evidence on corporate social reporting in an emerging Islamic capital market. Its novelty lies in focusing on ISR disclosure within the JII context, where research remains limited. Results offer practical insights for regulators and corporate managers aiming to enhance Islamic social accountability through strategic financial and organizational policies.
Co-Authors Ahmad Zaki Mubarok Apriliyana, Vertian Arumingtyas, Fida Erdawati, Lena Febrina, Ilza Fitriana, Amalia Indah Hamdani Hamdani Haziqi, Muhammad Hassan Hidayat, Aulia Almas Agustin Irmanelly, Irmanelly Juana, Nadya Amalia Judijanto, Loso Mamdukh Budiman Marsiwi, Dwiati Nekky Rahmiyati Perdita, Liska Ruci Arizanda Rahayu Sasmita, Djenni Sudarmanto, Eko Sugiman Sunaryo, Dede Sungkowati, Sri Tajudin, Muhammad Fadhil Ahadiat Toto Sugihyanto Wahyono, Zubaidi Warto - Zubaidi Wahyono