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

Deskripsi

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