Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Dynamic Management Journal
Apriliyana, Vertian
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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 Fitriana, Amalia Indah Haziqi, Muhammad Hassan Kaswoto, Junet