Pengungkapan Islamic Social Reporting (Isr) Dan Faktor-Faktor Yang Mempengaruhinya

Siddi, Purnama; Widiastuti, Libria; Chomsatu, Yuli

doi:10.52429/smj.v1i1.326

Cited by 4 publications

(3 citation statements)

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“…Hasil penelitian ini sesuai dengan studi empiris Hartawati et al (2017), dengan hasil penelitian yaitu ukuran perusahaan berpengaruh terhadap pengungkapan ISR pada perusahaan syariah yang tercantum di ISSI tahun 2013-2015. Siddi et al (2019) dengan hasil penelitian ukuran perusahaan berpengaruh positif terhadap pengungkapan ISR pada perusahaan yang tercantum di JII tahun 2014-2016. Dan penelitian Nadlifiyah dan Laila (2016) dengan hasil penelitian ukuran perusahaan berpengaruh positif terhadap pengungkapan ISR pada BUS di Indonesia tahun 2010-2014.…”

Section: Pembahasanunclassified

Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis

Safitri

Rofiuddin

2021

JADFI

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The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, and leverage on the disclosure of Islamic social reporting (ISR) with independent commissioners as moderating variables. This study applies secondary data in the form of panel data from the annual financial statements of 11 Islamic commercial banks in 2016-2020 through the purposive sampling technique. The analytical technique used is multiple linear analysis and moderated regression analysis (MRA). The research proves that firm size and leverage variables have a positive effect on ISR; profitability harms ISR. Meanwhile, analysis through independent commissioners shows that independent commissioners are unable to moderate firm size and profitability on ISR. Meanwhile, independent commissioners can moderate leverage on ISR.

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Section: Pembahasanunclassified

Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis

Safitri

Rofiuddin

2021

JADFI

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“…If the company has carried out good environmental performance, the company will tend to disclose social responsibility because it can attract investors to invest in the company. Siddi et al, (2019) and Kurniawati & Yaya (2017) state that environmental performance has a significant influence on ISR disclosure, so the hypothesis is proposed as follows, H5: Environmental performance has an effect on ISR disclosure.…”

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confidence: 99%

“…The environmental performance has a significant effect on Islamic social reporting disclosure. Environmental performance is a mechanism for companies that is carried out voluntarily to pay attention to the environment in its operations and to interact with stakeholders (Siddi et al, 2019). If a company has a high level of environmental performance and the more achievements in environmental programs, the wider the disclosure of ISR and will get a positive image in view, especially to investors and the Muslim community.…”

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confidence: 99%

Determinants of Good Corporate Governance, Company Characteristics, and Environmental Performance on Islamic Social Reporting (Isr) Disclosure

Leniwati¹,

Fitriah²,

Harventy³

2023

KOMPARTEMEN

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The aim of this research is to analysis the influence of Good Corporate Governance, Company Characteristics, and Enviromental Performance on the disclosure of Islamic Social Reporting (ISR). The population of this research is the companies registered in Jakarta Islamic Index (JII) on year period 2015-2019. The sampling technique used was purposive sampling. The number of samples in this study were 45 samples. The data analysis techniques used were multiple linear regression, which were processed through SPSS version 25. The results showed that Good Corporate Governance as measured by Board of Commissioner Size and Public Ownership have a significant positive effect os ISR disclosure. Company Characteristics as measured by age of company had a significant effect while Type of Industry had not significant effect and Enviromental Performance had a significant effect. The result also proves that a company that stands in the community could not be separated from the social contract related to the norms that exist in society. The Legitimacy of the company is not only limited to financial reporting disclosure but ISR disclosure. It is important for the company to have a good relationship by interacting with the environment and the surrounding social which puts forward Islamic principles for their sustainability. This study also examines the Legitimacy and Stakeholder theory which is enhanced by Islamic principles by using the ISR index as a complement to the GRI index for information disclosure.

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The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure

Fachrurrozie

Nurkhin

Wahyudin

et al. 2021

Banks and Bank Systems

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This paper analyzes the effect of profitability and size of Indonesian Islamic banks on the level of Islamic Social Reporting (ISR) disclosure. This study also investigates the role played by the Sharia Supervisory Board (SSB) in the effect of profitability and size of an Islamic bank on ISR disclosure. The presence of SSB is very important in the operations of Islamic banks. SSB should be involved in important company decisions, including the ISR disclosure. The study covers all 14 Indonesian Islamic commercial banks as a population; the analysis will be conducted based on annual reports of the banks’ divisions for the period 2014–2018. A documentation technique was used to collect the data. Moderated Regression Analysis (MRA) was used for data analysis. The results show that the adjusted R-squared coefficient of the equation is 0.341. R-squared contributions of ROA, ROE, size, and SSB are –0.093, 0.010, 0.983, and –0.081. Other results show that profitability (ROA) and size (total assets) significantly affect the level of ISR disclosure among Indonesian Islamic banks. However, the results were indifferent regarding the role of SSB. There is no significant effect of SSB on ISR disclosure. SSB was important for moderating the relationship between profitability (ROA and ROE) and bank size and ISR disclosure level. SSB’s involvement in the decision making of Islamic banks will have a positive effect on the activities of Islamic banks. Islamic banks will tend to have a high level of ISR. Further researchers can develop SSB measurements for more accurate results.

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Pengungkapan Islamic Social Reporting (Isr) Dan Faktor-Faktor Yang Mempengaruhinya

Cited by 4 publications

References 0 publications

Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis

Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis

Determinants of Good Corporate Governance, Company Characteristics, and Environmental Performance on Islamic Social Reporting (Isr) Disclosure

The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure

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