THE INFLUENCE OF COMPANY SIZE AND PROFITABILITY ON ISLAMIC SOCIAL REPORTING (ISR) ON JAKARTA ISLAMIC INDEX
Sela Lestiani
Abstract
Islamic Social Reporting is a form of corporate social responsibility for both internal and external parties, including employees and the environment. This research examines the effect of Islamic cooperative governance and profitability (which is presented with return on assets - ROA) on the disclosure of Islamic Social Reporting. This research uses a purposive sampling method from companies listed on the Jakarta Islamic Index in period of 2014-2018. There are 16 companies that are sampled in this research. This research uses multiple linear regression analysis methods and the results show that the simultaneous size of the company and profitability have a significant effect on Islamic social reporting disclosure.In the other hand, the partially size of company profitability has a positive and significant effect on Islamic social reporting disclosure. This is because a large companies will be able to generate large profits. By gaining the high levels of good profitability, the disclosure of Islamic social reporting will be good as well.
References
Ali, Rama. 2014. “Analisis Determinan Pengungkapan Islamic Social Reporting: Studi Kasus Bank Umum Syariah Di Indonesia.†Equilibrium Jurnal Ekonomi Syariah Vol. 2 No. 1:22.
Antonio, Muhammad Syafii, Yulizar D. Sanrego, And Muhammad Taufiq. 2012. “An Analysis Of Islamic Banking Performance: Maqashid Index Implementation In Indonesia And Jordania.†18.
Dewinta, Ida Ayu Rosa, And Putu Ery Setiawan. 2016. “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance.†30.
Haniffa, Roszaini. 2002. “Social Responsibility Disclosure: An Islamic Perspective.†Indonesian Management And Accounting Research 1:128–46.
Harahap, Nurlaila, Hendra Harmain, And Saparuddin Siregar. 2017. “Pengaruh Islamic Social Reporting (Isr), Umur Perusahaan Dan Kepemilikan Saham Publik Terhadap Profitabilitas (Roa) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Tahun 2010-2014.†1(1):23.
Jensen, C., And H. Meckling. 1976. “Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure.†Journal Of Financial Economics 56.
Jubaedah, Siti. 2017. “Determinan Pengungkapan Islamic Social Reporting Pada Perusahaan Indeks Saham Syariah Indonesia.†1:13.
Made Rusmala Dewi, A. A. Ngr Ag Ditya Yudi Primantara. 2016. “Pengaruh Likuiditas, Profitabilitas, Risiko Bisnis, Ukuran Perusahaan, Dan Pajak Terhadap Struktur Modal.†E-Jurnal Manajemen Unud Vol. 5, No. 5, 2016: 2696-2726.
Platonova, Elena, Mehmet Asutay, Rob Dixon, And Sabri Mohammad. 2018. “The Impact Of Corporate Social Responsibility Disclosure On Financial Performance: Evidence From The Gcc Islamic Banking Sector.†Journal Of Business Ethics 151(2):451–71.
Purnomosidhi, Bambang. 2006. “Analisis Empiris Terhadap Diterminan Praktik Pengungkapan Modal Intelektual Pada Perusahaan Publik Di Bej.†25.
Suhardjanto, Djoko, And Mari Wardhani. 2010. “Praktik Intellectual Capital Disclosure Perusahaan Yang Terdaftar Di Bursa Efek Indonesia.†14(1):15.
DOI: https://doi.org/10.24967/saburaiijssd.v4i1.723
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Sela LestianiAbstract
Islamic Social Reporting is a form of corporate social responsibility for both internal and external parties, including employees and the environment. This research examines the effect of Islamic cooperative governance and profitability (which is presented with return on assets - ROA) on the disclosure of Islamic Social Reporting. This research uses a purposive sampling method from companies listed on the Jakarta Islamic Index in period of 2014-2018. There are 16 companies that are sampled in this research. This research uses multiple linear regression analysis methods and the results show that the simultaneous size of the company and profitability have a significant effect on Islamic social reporting disclosure.In the other hand, the partially size of company profitability has a positive and significant effect on Islamic social reporting disclosure. This is because a large companies will be able to generate large profits. By gaining the high levels of good profitability, the disclosure of Islamic social reporting will be good as well.
References
Ali, Rama. 2014. “Analisis Determinan Pengungkapan Islamic Social Reporting: Studi Kasus Bank Umum Syariah Di Indonesia.†Equilibrium Jurnal Ekonomi Syariah Vol. 2 No. 1:22.
Antonio, Muhammad Syafii, Yulizar D. Sanrego, And Muhammad Taufiq. 2012. “An Analysis Of Islamic Banking Performance: Maqashid Index Implementation In Indonesia And Jordania.†18.
Dewinta, Ida Ayu Rosa, And Putu Ery Setiawan. 2016. “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance.†30.
Haniffa, Roszaini. 2002. “Social Responsibility Disclosure: An Islamic Perspective.†Indonesian Management And Accounting Research 1:128–46.
Harahap, Nurlaila, Hendra Harmain, And Saparuddin Siregar. 2017. “Pengaruh Islamic Social Reporting (Isr), Umur Perusahaan Dan Kepemilikan Saham Publik Terhadap Profitabilitas (Roa) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Tahun 2010-2014.†1(1):23.
Jensen, C., And H. Meckling. 1976. “Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure.†Journal Of Financial Economics 56.
Jubaedah, Siti. 2017. “Determinan Pengungkapan Islamic Social Reporting Pada Perusahaan Indeks Saham Syariah Indonesia.†1:13.
Made Rusmala Dewi, A. A. Ngr Ag Ditya Yudi Primantara. 2016. “Pengaruh Likuiditas, Profitabilitas, Risiko Bisnis, Ukuran Perusahaan, Dan Pajak Terhadap Struktur Modal.†E-Jurnal Manajemen Unud Vol. 5, No. 5, 2016: 2696-2726.
Platonova, Elena, Mehmet Asutay, Rob Dixon, And Sabri Mohammad. 2018. “The Impact Of Corporate Social Responsibility Disclosure On Financial Performance: Evidence From The Gcc Islamic Banking Sector.†Journal Of Business Ethics 151(2):451–71.
Purnomosidhi, Bambang. 2006. “Analisis Empiris Terhadap Diterminan Praktik Pengungkapan Modal Intelektual Pada Perusahaan Publik Di Bej.†25.
Suhardjanto, Djoko, And Mari Wardhani. 2010. “Praktik Intellectual Capital Disclosure Perusahaan Yang Terdaftar Di Bursa Efek Indonesia.†14(1):15.