Analisis Faktor – Faktor yang Mempengaruhi Islamic Social Reporting pada Perusahaan Pertambangan yang Terdaftar dalam Indeks Saham Syariah Indonesia (ISSI) tahun 2011 – 2014
Abstract: This study aimed to
analyze factors - factors that affect disclosure ISR . The population in this
study are company in Indonesia Sharia Stock Index ( ISSI ) in BEI . And the
selection of the sample using purposive sampling method with the criteria of
the mining sector companies that perform ISR and consistent disclosure in ISSI
from year 2011 - 2014 as well as the use of currency. Sample obtained a number
of 28 samples . The analytical method used is multiple regression method .
Results from this study indicate that the company 's profitability and age did
not significantly influence the ISR . Independent commissioners and firm size
affect the disclosure of ISR.
Keywords: Islamic Social
Reporting, Indonesia Sharia Stock Index, Profitability, Independent Commissioner,
Company Size, Age Company
Penulis: NAILIL FARICHA, Susi
Handayani
Kode Jurnal: jpakuntansidd150648
