Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership
In Islam, social responsibility is part of worship to create a balance in human social relations. It means that the public has the right to know various information about the activities of companies that have relations with the public. This is a form of corporate responsibility to the community, whe...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ikatan Akuntan Indonesia
2022-01-01
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| Series: | The Indonesian Journal of Accounting Research |
| Subjects: | |
| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/612 |
| _version_ | 1828087681317339136 |
|---|---|
| author | Maya Indriastuti Anis Chariri |
| author_facet | Maya Indriastuti Anis Chariri |
| author_sort | Maya Indriastuti |
| collection | DOAJ |
| description | In Islam, social responsibility is part of worship to create a balance in human social relations. It means that the public has the right to know various information about the activities of companies that have relations with the public. This is a form of corporate responsibility to the community, whether the activities achieve the goals that
have been set are following sharia and do not harm the surrounding community. This study aims to determine the effect of the audit committee and institutional ownership on ISR disclosure (ISRD) at 70 annual financial reports of 14 companies on the Jakarta Islamic Index from 2015-2019. All data in this study were processed by multiple linear
regression analysis. The results show that the audit committee does not affect the ISRD. At the same time, institutional ownership can improve the ISRD. These results indicate that a company's small number of audit committees does not affect the ISRD. On the contrary, the higher the institutional ownership ratio, the higher ISRD. ISRD becomes a media of communication, a form of commitment, and corporate responsibility in maintaining good relations and trust on an ongoing basis to gain support from stakeholders to realize the company's goals. In addition, the ISRD can also positively impact the company, attracting investors' attention to investing and assisting decision-making for stakeholders and Muslim companies to fulfill their obligations to Allah SWT
and society |
| first_indexed | 2024-04-11T05:15:50Z |
| format | Article |
| id | doaj.art-0bd09f6ca55142c593991d23ceb2273a |
| institution | Directory Open Access Journal |
| issn | 2086-6887 2655-1748 |
| language | English |
| last_indexed | 2024-04-11T05:15:50Z |
| publishDate | 2022-01-01 |
| publisher | Ikatan Akuntan Indonesia |
| record_format | Article |
| series | The Indonesian Journal of Accounting Research |
| spelling | doaj.art-0bd09f6ca55142c593991d23ceb2273a2022-12-24T09:07:50ZengIkatan Akuntan IndonesiaThe Indonesian Journal of Accounting Research2086-68872655-17482022-01-0125121323010.33312/ijar.612Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership Maya Indriastuti0Anis Chariri1Universitas Islam Sultan AgungUniversitas DiponegoroIn Islam, social responsibility is part of worship to create a balance in human social relations. It means that the public has the right to know various information about the activities of companies that have relations with the public. This is a form of corporate responsibility to the community, whether the activities achieve the goals that have been set are following sharia and do not harm the surrounding community. This study aims to determine the effect of the audit committee and institutional ownership on ISR disclosure (ISRD) at 70 annual financial reports of 14 companies on the Jakarta Islamic Index from 2015-2019. All data in this study were processed by multiple linear regression analysis. The results show that the audit committee does not affect the ISRD. At the same time, institutional ownership can improve the ISRD. These results indicate that a company's small number of audit committees does not affect the ISRD. On the contrary, the higher the institutional ownership ratio, the higher ISRD. ISRD becomes a media of communication, a form of commitment, and corporate responsibility in maintaining good relations and trust on an ongoing basis to gain support from stakeholders to realize the company's goals. In addition, the ISRD can also positively impact the company, attracting investors' attention to investing and assisting decision-making for stakeholders and Muslim companies to fulfill their obligations to Allah SWT and societyhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/612isr disclosureaudit committeeinstitutional ownershipjakarta islamic index |
| spellingShingle | Maya Indriastuti Anis Chariri Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership The Indonesian Journal of Accounting Research isr disclosure audit committee institutional ownership jakarta islamic index |
| title | Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership |
| title_full | Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership |
| title_fullStr | Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership |
| title_full_unstemmed | Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership |
| title_short | Islamic Social Reporting Disclosure: The Role of Audit Committee and Institutional Ownership |
| title_sort | islamic social reporting disclosure the role of audit committee and institutional ownership |
| topic | isr disclosure audit committee institutional ownership jakarta islamic index |
| url | https://ijar-iaikapd.or.id/index.php/ijar/article/view/612 |
| work_keys_str_mv | AT mayaindriastuti islamicsocialreportingdisclosuretheroleofauditcommitteeandinstitutionalownership AT anischariri islamicsocialreportingdisclosuretheroleofauditcommitteeandinstitutionalownership |