Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) tahun 2012-2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur
Abstract: Islamic Social
Responbility (ISR) is an index of social responsibility disclosure (CSR) that
has specific indicator on the ethical principles of Islam. In this study,
assessment a level of CSR disclosure conducted on companies in the Jakarta
Islamic Index (JII). This study aim to obtain an empirical evidence about the
analysis of the factors that affect the disclosure of Corporate Social
Responsibility (CSR). Factors used include profitability, types of industry,
environmental performance and the size of the company. Measurement of Corporate
Social Responsibility (CSR) is based on the category of Islamic Social
Reporting (ISR) that used to calculate the Islamic Social Reporting index as
seen from the company’s annual report. This research is a quantitative research.
The population of this research is all companies that listed in Jakarta Islamic
Index totaling 30 companies sharia. The sampling technique used is Purposive
sampling. The total sample is 16 companies sharia. Analysis of the data used to
test classic assumptions and hypothesis testing with multiple regression
method. The results of this study indicate that the environmental performance
and the size of the company have a significant effect on the disclosure of
Islamic Social Responbility. While profitability and industry type does not
significantly affect the disclosure of Islamic Social Responbility in
Indonesia.
Keywords: Islamic Social
Reporting, Corporate Social Responsibility, Jakarta Islamic Index,
profitability, types of industry, environmental performance and the size of the
company
Penulis: Muhammad Fajrul
Novrizal, Meutia Fitri
Kode Jurnal: jpakuntansidd160707
