PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP REPUTASI DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Indeks Tahun 2012 – 2014)
ABSTRACT: The purpose of this
research are to analyze the practice of social responsibility disclosure on
companies listed in the Jakarta Islamic Index(JII) and to test the effect of
disclosure of corporate social responsibility toprofitability ROA (ratio of
return on assets) and ROE (ratio of return onequity) as well as the company's
reputation measured from the stock price. This research are conducted using a
sample of 39 go public companies that has been registered at the Jakarta
Islamic Index (JII) using annualreports from 2012 to 2014. Methods of sample
selection using purposivesampling. The analysis model is a simple regression.The
results showed that the level of social responsibility disclosure ofsignificant
effect on ROA on firm, level of social responsibility disclosure a significant
effect on ROE and the company's reputation.
Keywords: level of social
responsibility disclosure (ICSR), ROA, ROE, and the company's reputation
Penulis: Fauzizah Nasyirotun
Nisa’
Kode Jurnal: jpmanajemendd170423
