Determinants of The Islamic Social Reporting Disclosure
The issue of corporate responsibility was a warm up for discussion. This study aimed to analyze the influence of company issuing sukuk, size, and profitability on the disclosure of Islamic Social Reporting. This study uses secondary data obtained through the site www.bapepam.go.id and www.idx.co.id...
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Syarif Hidayatullah State Islamic University of Jakarta
2016-12-01
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doaj-340e5424cd6046dd8a7af02a6cf673ed2021-02-26T08:25:07ZengSyarif Hidayatullah State Islamic University of JakartaAl-Iqtishad: Jurnal Ilmu Ekonomi Syariah2087-135X2407-86542016-12-0191698010.15408/aiq.v9i1.37713242Determinants of The Islamic Social Reporting DisclosureUun Sunarsih0Ferdiyansyah Ferdiansyah1Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) JakartaSekolah Tinggi Ilmu Ekonomi Indonesia (STEI) JakartaThe issue of corporate responsibility was a warm up for discussion. This study aimed to analyze the influence of company issuing sukuk, size, and profitability on the disclosure of Islamic Social Reporting. This study uses secondary data obtained through the site www.bapepam.go.id and www.idx.co.id by using purposive sampling. The results showed that only size that affect the disclosure of ISR, so the larger the total assets of the greater disclosure of Islamic Social Reporting. Sukuk issuance has no effect because the ownership structure of companies in Asia, including Indonesia tends to family ownership concentration. Profitability has no effect because the company has a perspective that is different to the Islamic Social Reporting. DOI: 10.15408/aiq.v9i1.3771http://journal.uinjkt.ac.id/index.php/iqtishad/article/view/3771islamic social reportingsukukcompany’s sizeprofitability |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Uun Sunarsih Ferdiyansyah Ferdiansyah |
spellingShingle |
Uun Sunarsih Ferdiyansyah Ferdiansyah Determinants of The Islamic Social Reporting Disclosure Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah islamic social reporting sukuk company’s size profitability |
author_facet |
Uun Sunarsih Ferdiyansyah Ferdiansyah |
author_sort |
Uun Sunarsih |
title |
Determinants of The Islamic Social Reporting Disclosure |
title_short |
Determinants of The Islamic Social Reporting Disclosure |
title_full |
Determinants of The Islamic Social Reporting Disclosure |
title_fullStr |
Determinants of The Islamic Social Reporting Disclosure |
title_full_unstemmed |
Determinants of The Islamic Social Reporting Disclosure |
title_sort |
determinants of the islamic social reporting disclosure |
publisher |
Syarif Hidayatullah State Islamic University of Jakarta |
series |
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah |
issn |
2087-135X 2407-8654 |
publishDate |
2016-12-01 |
description |
The issue of corporate responsibility was a warm up for discussion. This study aimed to analyze the influence of company issuing sukuk, size, and profitability on the disclosure of Islamic Social Reporting. This study uses secondary data obtained through the site www.bapepam.go.id and www.idx.co.id by using purposive sampling. The results showed that only size that affect the disclosure of ISR, so the larger the total assets of the greater disclosure of Islamic Social Reporting. Sukuk issuance has no effect because the ownership structure of companies in Asia, including Indonesia tends to family ownership concentration. Profitability has no effect because the company has a perspective that is different to the Islamic Social Reporting.
DOI: 10.15408/aiq.v9i1.3771 |
topic |
islamic social reporting sukuk company’s size profitability |
url |
http://journal.uinjkt.ac.id/index.php/iqtishad/article/view/3771 |
work_keys_str_mv |
AT uunsunarsih determinantsoftheislamicsocialreportingdisclosure AT ferdiyansyahferdiansyah determinantsoftheislamicsocialreportingdisclosure |
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1724249648028188672 |