Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index
Research aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index. Design/Methodology/Approach: The type of data u...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Muhammadiyah Yogyakarta
2020-06-01
|
Series: | Journal of Accounting and Investment |
Subjects: | |
Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/7539 |
id |
doaj-a44974db06fe4e1a8ce9e118bbb82964 |
---|---|
record_format |
Article |
spelling |
doaj-a44974db06fe4e1a8ce9e118bbb829642020-11-25T04:11:33ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132020-06-011238340010.18196/jai.21021554110Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic IndexWahyono Wahyono0Eskasari Putri1Bayu Tri Cahya2Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Central JavaDepartment of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Central JavaDepartment of Islamic Economics, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Kudus, Central JavaResearch aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index. Design/Methodology/Approach: The type of data used in this study was secondary data in the form of quantitative data, which included annual financial statements data completed with auditor’s reports from each company listen on JII, especially in 2015-2017. The sampling method used in the study was purposive sampling. Research findings: The results of data processed employing multiple regression test showed that company size, company age, and type of industry had a significant effect on the disclosure of Islamic social reporting. Corporate social strength and profitability had no significant effect on disclosure of Islamic social reporting. Theoretical contribution/Originality: This research has theoretical implications in terms of developing knowledge and confirming theories about Islamic social reporting in Indonesia Practitioner/Policy implications: This research can be used as a consideration for the company in policy making and as a basis for the company in decision making. Research limitation/Implication: The study’ results are expected to be a consideration in determining policies related to Islamic social reporting, especially law enforcement.https://journal.umy.ac.id/index.php/ai/article/view/7539corporate governance strength, firm’s characteristicsislamic social reportjakarta islamic index |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Wahyono Wahyono Eskasari Putri Bayu Tri Cahya |
spellingShingle |
Wahyono Wahyono Eskasari Putri Bayu Tri Cahya Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index Journal of Accounting and Investment corporate governance strength, firm’s characteristics islamic social report jakarta islamic index |
author_facet |
Wahyono Wahyono Eskasari Putri Bayu Tri Cahya |
author_sort |
Wahyono Wahyono |
title |
Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index |
title_short |
Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index |
title_full |
Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index |
title_fullStr |
Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index |
title_full_unstemmed |
Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index |
title_sort |
corporate governance strength, firm’s characteristics, and islamic social report: evidence from jakarta islamic index |
publisher |
Universitas Muhammadiyah Yogyakarta |
series |
Journal of Accounting and Investment |
issn |
2622-3899 2622-6413 |
publishDate |
2020-06-01 |
description |
Research aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index.
Design/Methodology/Approach: The type of data used in this study was secondary data in the form of quantitative data, which included annual financial statements data completed with auditor’s reports from each company listen on JII, especially in 2015-2017. The sampling method used in the study was purposive sampling.
Research findings: The results of data processed employing multiple regression test showed that company size, company age, and type of industry had a significant effect on the disclosure of Islamic social reporting. Corporate social strength and profitability had no significant effect on disclosure of Islamic social reporting.
Theoretical contribution/Originality: This research has theoretical implications in terms of developing knowledge and confirming theories about Islamic social reporting in Indonesia
Practitioner/Policy implications: This research can be used as a consideration for the company in policy making and as a basis for the company in decision making.
Research limitation/Implication: The study’ results are expected to be a consideration in determining policies related to Islamic social reporting, especially law enforcement. |
topic |
corporate governance strength, firm’s characteristics islamic social report jakarta islamic index |
url |
https://journal.umy.ac.id/index.php/ai/article/view/7539 |
work_keys_str_mv |
AT wahyonowahyono corporategovernancestrengthfirmscharacteristicsandislamicsocialreportevidencefromjakartaislamicindex AT eskasariputri corporategovernancestrengthfirmscharacteristicsandislamicsocialreportevidencefromjakartaislamicindex AT bayutricahya corporategovernancestrengthfirmscharacteristicsandislamicsocialreportevidencefromjakartaislamicindex |
_version_ |
1724417248156712960 |