This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.
The purpose of this study was determine the impact of Shariah Supervisory Boards’ Characteristic and Audit Firm Size against Disclosure Level. Shariah Supervisory Boards (SSB)’s Characteristic measured with Islamic Governance (IG) Score are include existent, background of education (economics and syariah), experience in economic (cross-membership and reputation in economics) and number of SSB. Audit firm size was proxied with dummy between big4 and non big4. For disclosure level measured with formulating disclosure index based on Shariah Enterprise Theory. Formulating index is compilation from few index in previously researchs. Sampel from six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and United Kingdom. Result show that all independent variables are significant to disclosure levels both with normal measure and sensitivity test
This research is aim to propose practically in Islamic accounting teaching to input fiqih muamalah and accountig are balanced. This research method is used critical Islamic accounting teaching based on prime of law source of Islam. This research shows that students and graduates have risks if department of accounting has no teach fiqih muamalah and department of acccounting will be achieved learning outcome for students and graduates if fiqih muamalah became part of teaching in Islamic accounting. We offer several ways to apply fiqih muamalah be a part in Islamic accounting teaching are (1) fiqih and accounting should be balance, (2) make two course accounting teaching like as intermediate accounting (Islamic accounting part 1 and part 2), (3) removing similliar discussion in Islamic accounting with financial accounting and (4) lecture make a literature about fiqih muamalah for student to independently studying.
Keywords: Fiqih muamalah; Islamic accounting; Teaching
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