INVENTORY: JURNAL AKUNTANSI
Vol 2, No 2 (2018)

FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2014-2016

Eka Susanti (Universitas PGRI Madiun)
Puji Nurhayati (Universitas PGRI Madiun)



Article Info

Publish Date
10 Oct 2018

Abstract

This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social Reporting (ISR). Factors used include company size, profitability, industry type, and as an additional variable that is sharia securities. The measurement of Islamic Social Reporting (ISR) is based on the category of Islamic reporting to measure the Index ISR viewed from the company's annual report. The population in this study are all companies listed in Indonesia Sharia Shares Index (ISSI) in 2014-2016. Sampling method used in this research is purposive sampling method. The total sample used in this study as many as 10 companies. Data analysis was done by classical assumption test and hypothesis testing by multiple regression method. The results of this study indicate that the company size factor, Profitability No significant positive effect on ISR in Indonesia. While the type of industry, Securities have a significant effect on ISR in Indonesia.Keyword : Islamic Social Reporting, List of Sharia Securities, ISR Index and company’scharacteristic

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Journal Info

Abbrev

inventory

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains ...