Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan
The development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the exten...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2017-10-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/6747 |
| _version_ | 1819000416763904000 |
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| author | Peni Nugraheni Deasy Permatasari |
| author_facet | Peni Nugraheni Deasy Permatasari |
| author_sort | Peni Nugraheni |
| collection | DOAJ |
| description | The development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with shariah. This study examines the factors that affect the disclosure of ISR on companies listed in the List of Islamic Securities (DES) in 2014. The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ISR index developed by Hanifa and Hudaib (2007), which consist of four dimensions and 59 items. Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on ISR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of ISR. |
| first_indexed | 2024-12-20T22:32:58Z |
| format | Article |
| id | doaj.art-ecdc3e059a2346958c841a1800d82842 |
| institution | Directory Open Access Journal |
| issn | 1410-2420 |
| language | English |
| last_indexed | 2024-12-20T22:32:58Z |
| publishDate | 2017-10-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-ecdc3e059a2346958c841a1800d828422022-12-21T19:24:41ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202017-10-0120213614610.20885/jaai.vol20.iss2.art67275Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaanPeni Nugraheni0Deasy Permatasari1Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta, Yogyakarta, IndonesiaProgram Studi Akuntansi, Universitas Muhammadiyah Yogyakarta, Yogyakarta, IndonesiaThe development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with shariah. This study examines the factors that affect the disclosure of ISR on companies listed in the List of Islamic Securities (DES) in 2014. The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ISR index developed by Hanifa and Hudaib (2007), which consist of four dimensions and 59 items. Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on ISR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of ISR.https://journal.uii.ac.id/JAAI/article/view/6747: islamic social reporting, leverage, liquidity, supporting bank, women in board of commissioners, educational background of board of commissioners, shariah compliant companies |
| spellingShingle | Peni Nugraheni Deasy Permatasari Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan Jurnal Akuntansi dan Auditing Indonesia : islamic social reporting, leverage, liquidity, supporting bank, women in board of commissioners, educational background of board of commissioners, shariah compliant companies |
| title | Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan |
| title_full | Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan |
| title_fullStr | Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan |
| title_full_unstemmed | Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan |
| title_short | Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan |
| title_sort | perusahaan syariah dan pengungkapan corporate social responsibility analisis pengaruh faktor internal dan karakteristik perusahaan |
| topic | : islamic social reporting, leverage, liquidity, supporting bank, women in board of commissioners, educational background of board of commissioners, shariah compliant companies |
| url | https://journal.uii.ac.id/JAAI/article/view/6747 |
| work_keys_str_mv | AT peninugraheni perusahaansyariahdanpengungkapancorporatesocialresponsibilityanalisispengaruhfaktorinternaldankarakteristikperusahaan AT deasypermatasari perusahaansyariahdanpengungkapancorporatesocialresponsibilityanalisispengaruhfaktorinternaldankarakteristikperusahaan |