Pengaruh Faktor - Faktor Non Keuangan Terhadap Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70

Abstract

Companies that are guided by Islamic values over time are so fast and the birth of companies based on Islamic values with increasing public needs will prioritize all their activities in accordance with Islamic principles. This company has social responsibility obligations to the community or the surrounding environment. Islamic Social Reporting (ISR) is a manifestation of a company based on Islamic religious values. The purpose of this study is to examine the effect of non-financial factors, namely awards, media exposure, size of the board of commissioners, managerial ownership, institutional ownership, audit committees, independent commissioners, industry type and company age on ISR disclosures in companies listed in the Jakarta Islamic Index (JII) 70 period 2018 - 2020. The results of the study state that ISR disclosure cannot be influenced by awards, media exposure, board of commissioners size, managerial ownership and industry type. Meanwhile, institutional ownership, audit committee, independent commissioner and company age affect the ISR disclosure. The results of the coefficient of determination test show that all independent variables can affect 22.5% and the rest are not examined in this study.