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dc.contributor.authorYAYA, RIZAL
dc.contributor.authorKURNIAWATI, MAHARDHIKA
dc.date.accessioned2017-08-17T04:52:42Z
dc.date.available2017-08-17T04:52:42Z
dc.date.issued2017-07
dc.identifier.citationKurniawati, M dan Yaya, R (2017) Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting, Jurnal Akuntansi dan Investasi, Vol. 18 No. 2, pp. 163-171en_US
dc.identifier.issn1411 6227
dc.identifier.issn2477 488X
dc.identifier.urihttp://repository.umy.ac.id/handle/123456789/13029
dc.descriptionThe objective of this research is obtain empirical evidence about the effect of commissioner board size, commissioner board independence, audit committee size, profitability, and the environmental performance on Islamic Social Reporting (ISR) of companies which are in the Sharia Securities List (DES).en_US
dc.description.abstractThe objective of this research is obtain empirical evidence about the effect of commissioner board size, commissioner board independence, audit committee size, profitability, and the environmental performance on Islamic Social Reporting (ISR) of companies which are in the Sharia Securities List (DES). The population of this research consisted of all companies under DES which joined PROPER environmental rating during 2011-2015. There were 31 companies were selected as samples based on purposive sampling method. The method employed to measure the ISR Disclosure was content analysis by scoring the items of social disclosure in the annual report of those companies. The multiple linier regression shows that the size of commissioner board, profitability, and environmental performance have positive effects on the disclosure of Islamic Social Reporting, while the independence of commisioner board and audit committee do not affect the disclosure of Islamic Social Reportingen_US
dc.language.isootheren_US
dc.publisherProdi Akuntansi UMY dan APSA PTMen_US
dc.subjectIslamic Social Reportingen_US
dc.subjectCommissioner Boarden_US
dc.subjectAudit Committeeen_US
dc.subjectProfitabilityen_US
dc.subjectEnvironmental Performanceen_US
dc.titlePENGARUH MEKANISME CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTINGen_US
dc.typeArticleen_US


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