, Saffanatussani and , Drs. Suyatmin Waskito Adi, M.Si (2018) Analisis Faktor-Faktor yang Mempengaruhi Islamic Social Reporting pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia tahun 2013-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Research about Islamic Social Reporting (ISR) is still only oriented to sharia banking companies, rarely research about ISR for non-banking companies and others financial institutions, especially in Indonesia. This study aimed to analyze factors - factors that affect disclosure ISR .The population in study are company in Indonesia Sharia Stock Index ( ISSI ) in BEI.The selection of the sample using purposive sampling method with the criteria of the manufacture sector companies that perform annual report with completed on 2013-2016, listed in ISSI and as well as the use of currency. The analytical method used is multiple regression method. Sample obtained a number of 300 samples. Results from this study indicate that the company 's profitability and firm size affect the disclosure of ISR, for firm age significantly negative influence the ISR. Otherwise Independent commissioners and public shareholders did not significantly influence the ISR.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Islamic Social Reporting , Indonesia Sharia Stock Index , profitability, firm size |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | SAFFANATUSSANI |
Date Deposited: | 11 Apr 2018 02:51 |
Last Modified: | 11 Apr 2018 02:51 |
URI: | http://eprints.ums.ac.id/id/eprint/61763 |
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