VOLUNTARY DISCLOSURE IN INDONESIA: COMPARISON OF SHARIAH AND NON-SHARIAH COMPLIANT COMPANIES
Shariah compliant companies are companies which the activities are accordance with Shariah principles. Indonesia, through Bapepam issues Shariah Securities List containing companies which has fulfilled the Shariah requirements issued by regulators. This study attempts to find out the practice of vol...
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Format: | Article |
Language: | English |
Published: |
Universitas Islam Indonesia
2016-01-01
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Series: | Jurnal Akuntansi dan Auditing Indonesia |
Online Access: | https://journal.uii.ac.id/JAAI/article/view/3737 |