Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)
| Main Authors: | Anggraini, Anita, Wulan, Mulyaning |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
SEKOLAH TINGGI EKONOMI ISLAM SEBI
, 2019
|
| Online Access: |
http://jurnal.sebi.ac.id/index.php/jaki/article/view/35 http://jurnal.sebi.ac.id/index.php/jaki/article/view/35/34 |
| ctrlnum |
article-35 |
|---|---|
| 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">Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)</title><creator>Anggraini, Anita</creator><creator>Wulan, Mulyaning</creator><description lang="en-US">This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR</description><publisher lang="en-US">SEKOLAH TINGGI EKONOMI ISLAM SEBI</publisher><contributor lang="en-US"/><date>2019-03-06</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://jurnal.sebi.ac.id/index.php/jaki/article/view/35</identifier><source lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN ISLAM; Vol 3, No 2 (2015); 161-184</source><source>25493876</source><source>23382783</source><language>eng</language><relation>http://jurnal.sebi.ac.id/index.php/jaki/article/view/35/34</relation><rights lang="en-US">Copyright (c) 2019 JURNAL AKUNTANSI DAN KEUANGAN ISLAM</rights><recordID>article-35</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Anggraini, Anita Wulan, Mulyaning |
| title |
Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR) |
| publisher |
SEKOLAH TINGGI EKONOMI ISLAM SEBI |
| publishDate |
2019 |
| url |
http://jurnal.sebi.ac.id/index.php/jaki/article/view/35 http://jurnal.sebi.ac.id/index.php/jaki/article/view/35/34 |
| contents |
This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR |
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IOS3934.article-35 |
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SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI) |
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891 |
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library:university library |
| library |
PERPUSTAKAAN STEI SEBI |
| library_id |
839 |
| collection |
Jurnal Akuntansi dan Keuangan Islam |
| repository_id |
3934 |
| subject_area |
Accounting/Akuntansi Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan Islam and Economics/Islam dan Ilmu Ekonomi Auditing/Audit Keuangan, Pemeriksaan Keuangan |
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KOTA DEPOK |
| province |
JAWA BARAT |
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IOS3934 |
| first_indexed |
2017-02-16T12:11:29Z |
| last_indexed |
2019-05-06T21:49:00Z |
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dc |
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1686064547265249280 |
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17.60506 |