analysis of factors affecting the disclosure of islamic social reporting (empirical studies on the shariah compliant companies in the sharia securities list).

Clicks: 224
ID: 240815
2017
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Abstract
The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies
Reference Key
nugraheni2017journalanalysis Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Peni Nugraheni;Ristina Wijayanti
Journal journal of imab
Year 2017
DOI
10.14414/jebav.v20i1.788
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