Image of Analisis hubungan Islamic Social Reporting (ISR) dan kinerja keuangan perusahaan manufaktur yang terdaftar di indeks saham Syariah Indonesia (ISSI)

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Analisis hubungan Islamic Social Reporting (ISR) dan kinerja keuangan perusahaan manufaktur yang terdaftar di indeks saham Syariah Indonesia (ISSI)

This study analyzes the correlation of CSR in Islamic Perspective called by Islamic Social Reporting and financial performance of manufacturing companies. This study also aims to provide analysis of the correlation between ISR elements: (1) finance and investment, (2) products and services, (3) employees, (4) society, (5) environment, and (6) corporate governance, and company's financial performance. The method used in this study is quantitative approach with secondary data from content analysis of companies annual reports. This study used ordinary least square test with multiple regression from cross section data and also used STATA 12. In this study, the index used to measure ISR is adopted from index arranged by Othman et al (2009). The result shows that the ISR done by manufacturing companies have positive relationship with financial performance. However, this positive correlation is supported only by the corporate governance element. The reason behind this relation mignt because of the awareness of the companies listed in the ISSI to behave and disclose their Islamic activities is relatively low.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8277PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Shares
Manufacturing industry
Financial performance
Sharia
Islamic social reporting
Corporate social responsibity
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 93 p. , 22 p. ; 30 cm & lamp.
Info Detail Spesifik -
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