Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Islamic Social Reporting ((Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI yang Tergabung pada Jakarta Islamic Index (JII) Periode 2012-2015)

Indrawan, Doni and -, Dr. Triyono, SE, M.Si and -, Dr.Zulfikar, SE, MSi (2017) Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Islamic Social Reporting ((Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI yang Tergabung pada Jakarta Islamic Index (JII) Periode 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

ABSTRACK This study aims to analyze the factors that influence the disclosure of Islamic Social Reporting on manufacturing companies incorporated in the Jakarta Islamic Index (JII). Factor used include company size, profitability, environmental performance, and leverage. The measurement of Islamic Social Reporitng (ISR) is based on the ISR index which can be seen from company’s annual report. The population in this study is a manufacturing company incorporated in the Jakarta Islamic Index (JII) during the period 2012-2015. Sampling technique using purposive sampling method and acquiered 38 companies to be sampled. Data analysis was done by classical assumption test and hypothesis test using multiple regression method using SPSS 23.0 program. Multiple regression test result show that profitability affect the disclosure of Islamic Social Reporting. While the size of the company, environmental performance, and leverage have no effect on the disclosure of Islamic Social Reporting. Keyword : islamic social reporting, company size, profitability, environmental performance, and leverage.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Data, Informasi, Perpustakaan
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DONI INDRAWAN
Date Deposited: 06 Feb 2018 07:25
Last Modified: 06 Feb 2018 07:48
URI: http://eprints.ums.ac.id/id/eprint/59154

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