TRI NOFIK INDAYANI, 041411431085 and Puji Sucia Sukmaningrum, - and Achsania Hendratmi, - and Sylva Alif Rusmita, - (2019) The Determinants of Islamic Social Reporting Disclosure in Indonesia. GATR Accounting and Finance Review, 4 (1). pp. 5-14. ISSN 0128-2611

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Abstract

Objective - The purpose of this research is to identify the relationship between corporate performance, Good Corporate Governance (GCG), and corporate characteristics on Islamic Social Reporting disclosure in Indonesia. Methodology/Technique - A quantitative approach is applied in this research. The sample of this study consists of companies that were consistently listed on the Jakarta Islamic Index (JII) from 2012 to 2017. A purposive sampling method with certain criteria was employed to produce a total of 72 samplings. Partial Least Square (PLS) was also used to analyse the data. Findings - The results of this research indicate that corporate performance has a positive and significant effect on ISR disclosure, GCG has a positive and significant effect on ISR disclosure, and corporate characteristics have a negative and insignificant effect on ISR disclosure. Novelty - Islamic Social Reporting is the answer and solution to the needs of the interested parties concerned with the company's financial statements. ISR becomes a very important thing for the reputation and performance of Islamic financial institutions. Islamic financial institutions that succeed in revealing their ISR value will be perceived as a reliable entity by the Muslim community in channelling their fund.

Item Type:	Article
Uncontrolled Keywords:	Islamic Social Reporting; Corporate Performance; Good Corporate Governance; Corporate Characteristics.
Subjects:	H Social Sciences H Social Sciences > HD Industries. Land use. Labor > HD2709-2930.7 Corporations H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance
Divisions:	04. Fakultas Ekonomi dan Bisnis > Ekonomi Syariah
Creators:	Creators NIM TRI NOFIK INDAYANI, 041411431085 UNSPECIFIED Puji Sucia Sukmaningrum, - NIDN0021128401 Achsania Hendratmi, - NIDN0730127503 Sylva Alif Rusmita, - UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	26 Dec 2022 00:23
Last Modified:	26 Dec 2022 00:23
URI:	http://repository.unair.ac.id/id/eprint/119280
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