Pengungkapan Islamic Social Reporting pada Perusahaan di Jakarta Islamic Index

Rizfani, Khaerun Nissa; Lubis, Deni

doi:10.29244/jam.6.2.103-116

Cited by 18 publications

(39 citation statements)

References 5 publications

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“…Because of this separation, conflicts between company owners and managers often occur. This is due to a conflict of interest between managers and company owners where managers usually prioritize their own interests (Rizfani & Lubis, 2019). In this study, agency theory limits problems to ISR activities and company reputation where through ISR activities it is expected to reduce conflicts of interest so that the company's reputation is well maintained.…”

Section: Literature Review and Hypothesis 21 Theorymentioning

confidence: 98%

“…According to Maali (2006) that in doing business, it is aimed at getting profit, but the business must be in accordance with the Sharia taught (Indrawaty & Wardayati, 2016). According to Haniffa (2002), the objectives of the ISR are (1) as a form of accountability to Allah SWT and society, (2) increasing transparency of business activities by presenting relevant information by paying attention to the spiritual needs of Muslim investors or sharia compliance in decision making (Rizfani & Lubis, 2019). Hartini 2018 states that ISR is a measure of the implementation of sharia social performance and corporate responsibility to stakeholders consisting of customers, employees, investors, suppliers, competitors, government, competitors, and the community (Hartini, 2018).…”

Section: Literature Review and Hypothesis 21 Theorymentioning

confidence: 99%

“…Therefore it is necessary to measure the company's success in implementing the ISR. The success of a company in implementing the ISR is measured using the ISR index (Cahya, 2018;Hadinata, 2019;Indrawaty & Wardayati, 2016;Rizfani & Lubis, 2019;Santoso & Dhiyaul-Haq, 2017). Fahri and Trisnawati (2013) state that the ISR Index contains a compilation of CSR standard items set by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) which are then further developed by researchers according to Islamic entities.…”

Section: Literature Review and Hypothesis 21 Theorymentioning

confidence: 99%

“…Related to CSR itself, companies that carry out high CSR tend not to go bankrupt (Lin & Dong, 2018) and avoid the risks that will occur to the company (Frederiksen, 2018). In an Islamic perspective, this CSR activity is in the form of Islamic Social Reporting (ISR) activities (Cahya, 2018;Hadinata, 2019;Indrawaty & Wardayati, 2016;Rizfani & Lubis, 2019;Santoso & Dhiyaul-Haq, 2017). However, the results of research related to ISR have not been consistent.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…The ISR measurement uses the ISR Index which contains a compilation of CSR standard items set by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) which is then further developed by researchers according to Islamic entities. This research measures the ISR index based on research conducted by Haniffa (2002), Haniffa &Hudaib (2007), andOthman et al (2009) where the ISR index consists of 6 themes, namely the theme of finance, products, human resources, social, environment, and corporate governance (Cahya, 2018;Hadinata, 2019;Indrawaty & Wardayati, 2016;Rizfani & Lubis, 2019;Santoso & Dhiyaul-Haq, 2017). Measurement of ISR uses dimensions and indicators made by Maali et.…”

Section: Methedology Of Researchmentioning

confidence: 99%

See 4 more Smart Citations

The Effect of Islamic Social Reporting Disclosure and Company Reputation on Financial Performance with Business Ethics as a Moderating Variable

2020

RJFA

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Section: Literature Review and Hypothesis 21 Theorymentioning

confidence: 98%

Section: Literature Review and Hypothesis 21 Theorymentioning

confidence: 99%

Section: Literature Review and Hypothesis 21 Theorymentioning

confidence: 99%

Section: Hypothesis Developmentmentioning

confidence: 99%

Section: Methedology Of Researchmentioning

confidence: 99%

See 3 more Smart Citations

The Effect of Islamic Social Reporting Disclosure and Company Reputation on Financial Performance with Business Ethics as a Moderating Variable

2020

RJFA

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Determinants of Islamic social reporting disclosure and its effect on firm’s value

Susbiyani

Halim²,

Animah³

2022

JIABR

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Purpose This paper aims to examine the effect of the independent board of commissioners and profitability on Islamic social reporting (ISR) disclosure implemented in companies that belong to the group category of Indeks Saham Syariah Indonesia (ISSI). This study also examined the advanced effect of ISR disclosure as a company strategy to obtain a firm’s value. Design/methodology/approach The data of the independent board of commissioners, profitability, ISR disclosure and firm’s value were obtained from the annual reports of companies whose shares belong to the calculation of ISSI, totaling 24 companies. The ISR disclosure was measured using the content analysis method. While the research model used path analysis. Findings This study found that the independent board of commissioners directly affects the ISR disclosure while indirectly affects the firm’s value as mediated by the ISR disclosure. This finding indicates that the independent board of commissioners is regarded as capable of protecting investors’ interests from problems that may be incurred from asymmetry information. However, this study failed to prove that profitability directly affects the ISR disclosure. Research limitations/implications A list of ISR disclosure items in this research adopted the list developed by Haniffa and Othman, without any additional items. While the measurement of ISR disclosure used the content analysis, therefore there may be subjectivity issues accidentally done while scoring. Practical implications This study recommends management of companies which belong to ISSI to optimize their independent board of commissioners because it has been proven in this study that their presence can significantly encourage a more independent, objective and fair climate while one of its main principles is to pay attention to the interests of minority shareholders and other stakeholders. Besides, the findings can be used to increase awareness of the company management about the importance of transparency in managing a company because the ISR disclosure has received positive responses from investors. Social implications The findings of this study encourage companies to be more transparent in presenting information. An appropriate disclosure will provide a sense of security so that the investors can account for such earthly issues before Allah SWT, thus their spiritual satisfaction can be achieved. Originality/value This paper investigated further the effect of ISR disclosure on firm’s value which has never been performed by previous scholars. The ISR disclosure is a strategy to obtain legitimacy from investors, which was analyzed using the legitimacy theory.

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Examining the Model of Islamic Bank Profitability: The Roles Islamic Social Responsibility, Firm Size, Leverage, and Board Size

Andhari,

Muflih,

Burhany

2022

RIEF

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Purpose - Profitability is very essential for the Islamic banking industry to maintain a sustainable business at a global level. However, until now Islamic banking has not been able to generate profitability competitiveness against conventional banking. Meanwhile, the increased awareness of the importance of business social responsibility has led to increased attention towards social responsibility based on Islamic values (known as Islamic Social Responsibility) since it is believed to be able to boost the profitability of Islamic banking. This study aims to reveal the effect of firm size, leverage, and board size on Islamic social responsibility and the role of Islamic social responsibility in mediating the influence of these three factors on the profitability of Islamic bankingMethodology - Observing 14 Islamic banks in Indonesia, this study used SEM-PLS for data analysis. Findings - The results show that board size has a positive effect on Islamic social responsibility while Islamic social responsibility itself has a positive effect on the profitability of Islamic banking. In addition, Islamic social responsibility can play a good role in linking firm size, board size, and leverage with the profitability of Islamic banking. The implications (theoretical and managerial) of this study are described at the end of the Keywords - Profitability, firm size, board size, leverage, Islamic social responsibility, Islamic banking

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Pengungkapan Islamic Social Reporting pada Perusahaan di Jakarta Islamic Index

Cited by 18 publications

References 5 publications

The Effect of Islamic Social Reporting Disclosure and Company Reputation on Financial Performance with Business Ethics as a Moderating Variable

The Effect of Islamic Social Reporting Disclosure and Company Reputation on Financial Performance with Business Ethics as a Moderating Variable

Determinants of Islamic social reporting disclosure and its effect on firm’s value

Examining the Model of Islamic Bank Profitability: The Roles Islamic Social Responsibility, Firm Size, Leverage, and Board Size

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