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      ISLAMIC SOCIAL REPORTING AND FACTORS THAT INFLUENCE ITS DISCLOSURE PRACTICES AMONG COMPANIES LISTED IN INDONESIA SHARIA STOCK INDEK

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      Turnitin C.26-Rizal Yaya (5.405Mb)
      Date
      2019-07
      Author
      YAYA, RIZAL
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      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.
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      http://repository.umy.ac.id/handle/123456789/35060
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