FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2011-2012
Abstract: The
aim of this study is to obtain an empirical evidence about factor that affect
Islamic Social Reporting (ISR) in company’s annual report. The factors that
used in this study such as: industry size, profitability, company type, and
islamic securities. Measurement of Islamic Social Reporting is based on islamic
social reporting categories that used to calculate the Islamic Social Reporting
Index as seen from the company’s annual report.
Populations in this study are all companies that listed in Indonesia
Sharia Stock Index (ISSI) exchange in 2011-2012. The sampling method in this
study is purposive sampling. The total number of samples in this study were 142
research samples. The analytical techniques was conducted by multiple
regression method and also classical assumption test.
The analysis showed that industry size, profitability, company type, and
islamic securities significantly positive influence the Islamic Social
Reporting (ISR) in Indonesia. Meanwhile, profitability had no significant
effect to the Islamic Social Reporting (ISR) in Indonesia.
Penulis: Tria Karina Putri,
Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd141024
