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All Journal International Journal Of Science, Technology & Management (IJSTM)
Meydinda Usman, Reza
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

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Sustainability Reporting and Firm Perfomance Based On Maqashid Sharia Perspective Meydinda Usman, Reza; Restuningdiah, Nurika; Juliardi, Dodik
International Journal of Science, Technology & Management Vol. 6 No. 3 (2025): May 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i3.1318

Abstract

This study aims to determine the effect of disclosure of sustainability reporting on company performance based on maqashid sharia perspective in sharia stock indexed companies in Indonesia. The study obtained a sample of 52 companies in the mining, property & real estate, energy, and basic industry & chemicals sectors listed in the Indonesian Sharia Stock Index (ISSI) during 2022-2023, resulting in 104 observations through purposive sampling. The data analysis technique was conducted using documentation methods, specifically by collecting annual report data and sustainability reports from the sample companies. The analysis was performed using multiple regression with E-Views 13 software. Based on the research results, the Sustainability Reporting does not have a statistically significant effect on the Maqashid Syariah Index. This research indicates that companies listed in the Indonesian Sharia Stock Index, although they have demonstrated concern for environmental issues and social interests through sustainability reporting, have not yet fully integrated the principles of Maqashid Sharia into their operational practices in an optimal manner.
Co-Authors Dodik Juliardi Nurika Restuningdiah