Analisis Pengaruh Ukuran Perusahaan, Jenis Industri, Umur Perusahaan, Dan Penerbitan Sukuk Terhadap Tingkat Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Yang Terdaftar di Daftar Efek Syariah (Des) Tahun 2010-2012

Abstract

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. 
 Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. 
 The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia.

Islamic Social Reporting of Islamic Banking in Indonesia

“…ISR becomes the standard rule of social performance reporting of all companies based on Islamic sharia.ISR has two important objectives, namely as a form of accountability to Allah SWT and the community and to help increase the transparency of business activities through the disclosure of relevant information to meet the spiritual needs of Muslim decision-makers [21]. Islamic Social Reporting there are 6 topics, namely financing & investment, products &services, employees, society, environment, and corporate ICESRE 2021 governance [22].…”

The Influence of Islamic Social Reporting, Managerial Ownership and Capital Structure on Firm Value

“…Terdapat dua tujuan dari penerapan Islamic Social Reporting, pertama, sebagai wujud transparansi kepada Allah SWT, yang kedua sebagai wujud transaparansi kepada masyarakat. Transaparansi tersebut memberikan informasi kegiatan bisnis yang diperlukan oleh pihak eksternal yang sesuai dengan kaidah islam yang dapat menjadi penilaian terhadap pengambilan keputusan masyarakat muslim (Citravury & Mulyati, 2019).…”

Determinan Islamic Social Reporting Disclosure Bank Umum Syariah Tahun 2017-2021

“…Selain itu, perusahaan yang telah lama beroperasi tentu sudah memiliki reputasi di masyarakat. Perusahaan tersebut akan mempertahankan citra dan kestabilannya untuk meningkatkan serta menjaga kinerja perusahaan tersebut (Prasetyoningrum, 2018;Arianugrahini & Firmansyah, 2020;Puspitasari & Diana, 2021;Citravury & Mulyati, 2019). Peneliti menempatkan umur perusahaan menjadi variabel moderasi untuk melihat pengaruhnya dalam memperkuat atau memperlemah hubungan antara profitabilitas, ukuran perusahaan, dan ukuran DPS terhadap ISR disclosure sekaligus sebagai keterbaharuan penelitian.…”