ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN - PERUSAHAAN YANG TERDAPAT PADA DAFTAR EFEK SYARIAH TAHUN 2009-2011
Abstract: The study aims to
analyze the factors that may influence the companies that performed among List
of Sharia Securities (Daftar Efek Syariah - DES) for years 2009-2011 to provide
Islamic social reporting disclosure. DES are collection of securities that are
not contradict with Islamic principles and have been approved by Bapepam-LK.
DES are guide for Islamic mutual fund to put their funds and for Muslim
investor to invest in Islamic securities. The factors are company’s
characteristic that consists of firm size, profitability, industry type and
classification of banks. In accordance to ISR index was knew how great the role
of the company in conducting islamic social disclosure. The annual reports as
data which can be obtained in Indonesian Stock Exchange and hypothesis testing
using multiple liniear regression. The result of study examined that all
factors have a significant to ISR disclosure.
Keywords: Islamic Social
Reporting, List of Sharia Securities, ISR Index and company’s characteristic
Penulis: Septi Widiawati,
Surya Raharja
Kode Jurnal: jpakuntansidd120480
