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 <?xml version="1.0"?> <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
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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
id IOS3934.article-35
institution SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI)
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library
library PERPUSTAKAAN STEI SEBI
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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
city KOTA DEPOK
province JAWA BARAT
repoId IOS3934
first_indexed 2017-02-16T12:11:29Z
last_indexed 2019-05-06T21:49:00Z
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