Faktor-Faktor yang Mempengaruhi Islamic Social Reporting Perusahaan yang Terdaftar di Efek Syariah Tahun 2014-2015

Wulansari, Wahyu Dwi (2016) Faktor-Faktor yang Mempengaruhi Islamic Social Reporting Perusahaan yang Terdaftar di Efek Syariah Tahun 2014-2015. Journal of Undergraduate Thesis, Universitas Muhammadiyah Jember.

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Abstract

Islamic Social Reporting (ISR) is an index of social responsibility disclosure that a specific indicator on the ethical principles of Islam. In this study, assessment of the level of disclosure ISR conducted on companies included in the List of Islamic Securities (DES). DES is a collection of effects that do not contradict the principles of Islam and determined by Bapepam-LK. DES is an investment guide for Islamic mutual fund for placing funds and for investors to invest in securities Muslim sharia. By using DES as the sample companies, the study aims to identify the factors that affect the level of disclosure of ISR. Characteristics of Companies that tested consisted of the issuance of company size, profitability, industry types, and Islamic securities. The results of this study show that company size and profitability has a significant positive effect on the level of disclosure of ISR. But the type of industry and Islamic securities is not a significant determinant in influencing Islamic Social Reporting.

Item Type: Article
Additional Information: Wahyu Dwi Wulansari (1210421032)
Uncontrolled Keywords: Islamic Social Reporting, List of Sharia Securities, the size of the company , proitabilitas , types of industries , Islamic securities
Subjects: 300 Social Science > 330 Economics
600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1 - Undergraduate Thesis)
Depositing User: Berlian Eka Kurnia
Date Deposited: 25 May 2018 01:55
Last Modified: 25 May 2018 01:55
URI: http://repository.unmuhjember.ac.id/id/eprint/216

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