Analysis of The Effect of Environmental Performance, Company Size, Institutional Ownership and Profitability on Islamic Social Reporting Disclosures
| Main Authors: | Safira, Safira, Ramadhan, Putri Nadia |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Universitas Mercu Buana
, 2020
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| Subjects: | |
| Online Access: |
https://publikasi.mercubuana.ac.id/index.php/jiess/article/view/8144 https://publikasi.mercubuana.ac.id/index.php/jiess/article/view/8144/pdf |
| ctrlnum |
article-8144 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Analysis of The Effect of Environmental Performance, Company Size, Institutional Ownership and Profitability on Islamic Social Reporting Disclosures</title><creator>Safira, Safira</creator><creator>Ramadhan, Putri Nadia</creator><subject lang="en-US">Islamic Social Reporting; Indonesia Sharia Stock Index; Environmental performance; Company Size; Profitability; Institutional Ownership</subject><description lang="en-US">This study aims to obtain empirical evidence of the effect of environmental performance, company size, profitability and institutional ownership on the disclosure of Islamic Social Reporting (ISR). Islamic social reporting (ISR) is still voluntary because there is no standard standard from the government. In contrast to CSR which is mandatory (mandatory). The populations in this study are manufacturing companies in the basic industrial sector and chemicals listed in the Indonesian Sharia Stock Index (ISSI) for the period 2012 - 2015. The next stage is sampling using purposive sampling with sample criteria. The data used is secondary data from the company's financial statements. The design of this research is a causal research with analysis method using multiple linear regressions. The results showed that environmental performance, company size, profitability and institutional ownership had no effect on the disclosure of Islamic Social Reporting (ISR).</description><publisher lang="en-US">Universitas Mercu Buana</publisher><contributor lang="en-US"/><date>2020-12-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://publikasi.mercubuana.ac.id/index.php/jiess/article/view/8144</identifier><source lang="en-US">Journal of Islamic Economics and Social Science (JIESS); Vol 1, No 2 (2020); 84-88</source><source>27227111</source><source>27227499</source><language>eng</language><relation>https://publikasi.mercubuana.ac.id/index.php/jiess/article/view/8144/pdf</relation><rights lang="en-US">Copyright (c) 2020 Journal of Islamic Economics and Social Science (JIESS)</rights><rights lang="en-US">http://creativecommons.org/licenses/by-nc/4.0</rights><recordID>article-8144</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Safira, Safira Ramadhan, Putri Nadia |
| title |
Analysis of The Effect of Environmental Performance, Company Size, Institutional Ownership and Profitability on Islamic Social Reporting Disclosures |
| publisher |
Universitas Mercu Buana |
| publishDate |
2020 |
| topic |
Islamic Social Reporting Indonesia Sharia Stock Index Environmental performance Company Size Profitability Institutional Ownership |
| url |
https://publikasi.mercubuana.ac.id/index.php/jiess/article/view/8144 https://publikasi.mercubuana.ac.id/index.php/jiess/article/view/8144/pdf |
| contents |
This study aims to obtain empirical evidence of the effect of environmental performance, company size, profitability and institutional ownership on the disclosure of Islamic Social Reporting (ISR). Islamic social reporting (ISR) is still voluntary because there is no standard standard from the government. In contrast to CSR which is mandatory (mandatory). The populations in this study are manufacturing companies in the basic industrial sector and chemicals listed in the Indonesian Sharia Stock Index (ISSI) for the period 2012 - 2015. The next stage is sampling using purposive sampling with sample criteria. The data used is secondary data from the company's financial statements. The design of this research is a causal research with analysis method using multiple linear regressions. The results showed that environmental performance, company size, profitability and institutional ownership had no effect on the disclosure of Islamic Social Reporting (ISR). |
| id |
IOS14037.article-8144 |
| institution |
Universitas Mercu Buana |
| institution_id |
134 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Mercu Buana |
| library_id |
542 |
| collection |
Journal of Islamic Economics and Social Science (JIESS) |
| repository_id |
14037 |
| subject_area |
Business/Bisnis Islam and Social Sciences/Islam dan Ilmu-ilmu Sosial Islam and Economics/Islam dan Ilmu Ekonomi Economists/Ekonom, Ahli Ekonomi |
| city |
Jakarta Barat |
| province |
DKI JAKARTA |
| repoId |
IOS14037 |
| first_indexed |
2020-12-23T08:24:52Z |
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2020-12-23T08:24:52Z |
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1686856799637995520 |
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17.60897 |