Image of Analisis pengaruh jenis industri, ukuran perusahaan, dan profitabilitas terhadap tingkat pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang masuk daftar Jakarta Islamic Index (JII)

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Analisis pengaruh jenis industri, ukuran perusahaan, dan profitabilitas terhadap tingkat pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang masuk daftar Jakarta Islamic Index (JII)

Jakarta Islamic Index (JII) is one of indicator for the investors who commit with Islamic regulations in order to be enter the capital market. Thus, investors will be comfort to do investment well, without worry the norms in shariah-Islam are violated. However, the screening process of JII composition is seen have limitations. For example, the process is only based on the quantitative and qualitative data. Thus this study explores and analyzes the deeper aspects which called Islamic Social Reporting (ISR). ISR analyze the compliance to shariah-Islam applications from the company reporting perspective. The periods for this study are from year 2006 until 2008 and use the companies in the JII as the samples. In addition, this study analyzes the determinant factors of ISR. The proxies used in this study are industry type, company size, profitability. The results show that there are no differences among the industry type and the profitability has a significant influence to the ISR.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6962PSB lt.2 - Karya Akhir1
Penerbit Depok Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Corporate social responsibility
Profitability
Assets
Disclosure
Islamic social reporting
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 111 p. : diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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