ISLAMIC SOCIAL REPORTING AND FACTORS THAT INFLUENCE ITS DISCLOSURE PRACTICES AMONG COMPANIES LISTED IN INDONESIA SHARIA STOCK INDEK
Abstract
Islamic Social Reporting has been promoted as
instrument to encourage business entities to comply with Islamic
teachings. The objective of this research is to obtain empirical
evidence about factors that influence Islamic Social Reporting
disclosure for companies listed in Indonesia Sharia Stock Index.
Population of this study is all companies listed during 2015-
2016. One hundred sixty three samples were selected based on
purposive sampling and the analysis was conducted by multiple
regression method. The result shows that company size and the
issuance of Islamic securities have positive effects on the
disclosure of Islamic Social Reporting. On the other side,
profitability, leverage and the size of commissioner board do not
have effect on the disclosure of Islamic Social Reporting.