Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List).
The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies
Brown, N and Deegan, C.1998. The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. Journal Accounting and Business, Vol. 29, No. 1.
Bukair, A., A and Rahman, A, R. (2015). “The Effect of the Board of Directors’ Characteristics on Corporate Social Responsibility Disclosure by Islamic Banks”. Journal of Management Research, 7 (2), 506-519.
Chariri, A., 2008, “Organizational Culture and Financial Reporting Practice in an Indonesian Insurance Company“, The 14th Euro-Asia Conference and The 3th International Conference on Business and Management Research (ICBMR), Denpasar Bali.
Farook, S., Hassan, M.K., Lanis, R. 2011. “Determinants of Corporate Social Responsibility: the Case of Islamic Bank, Journal of Islamic Accounting and Business Research, Vol.2 No.2.
Fitria, S. & Hartanti, D. (2010). “Islam dan Tanggung Jawab Social: Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiarives Index dan Islamic Social Reporting Indeks. Simposium Nasional Akuntasi XIII. Universitas Jenderal Soedirman, Purwokerto.
Gunawan, J. (2007). Corporate Social Disclosures by Indonesian Listed Companies: A Pilot Study. Social Responsibility Journal, 3(3), 26-34.
Gray, R., Owen, D. and Adams, C. (1996) Accounting and Accountability; changes and challenges in corporate social and environmental reporting, Harlow: Prentice Hall Europe.
Haniffa and Cooke, 2005, “The Impact of Culture and Governance on Corporate Social Reporting”, Journal of Accounting and Public Policy, 391-430.
Haniffa, R., 2002. Social Reporting Disclosure- An Islamic Perspective. Indonesian Management & Accounting Research 1 (2), pp.128-146
Hossain, M., Perera, M. H. B., & Rahman, A. R. (1995). Voluntary Disclosure in Annual Report of New Zealand Companies, Journal of International Financial Management and Accounting, 6 (1), 69-85.
Istianingsih, 2015. Impact of Firm Characteristics on CSR Disclosure: Evidence from Indonesia Stock Exchange. I J A B E R, Vol. 13, No. 6, 4265-4281
Khatkhatay, M. H. and Nisar, S. 2007. Sharia Compliant Equity Investment: An Assessment of Current Screening Norms. Islamic Economic Studies, Vol. 15, No. 1, July 2007
Marfuah and Cahyono, Y.D. 2011. Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi dan Auditing Indonesia, Vol. 15, No. 1. 103-119.
Moir, L, 2001. What Do We Meant by Corporate Social Responsibility. Corporate Governance, Vol. 1, No. 2
Nugraheni, P. 2011. Voluntary Disclosure in Indonesia: Comparison of Shariah and Non-Shariah Compliant Companies. Jurnal Akuntansi dan Auditing Indonesia, Vol. 15, No. 1. 53-64.
Nugraheni, P. & Anuar, H., A. (2014). Implication of Shariah on the Voluntary Disclosure of Indonesian Listed Companies. Journal of Financial Reporting & Accounting, 12 (1), 76-98.
Oussama, A.A and Fatima, A.H. 2010. Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and AccountingVol. 8 No. 1, 35-49
Othman Rohana, Thani, Azlan Md, Erlane K Ghani. 2009. Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia . Faculty of Accountancy, Universiti Teknologi MARA, Malaysia . Research Journal of Internatıonal Studıes - Issue 12
Othman, Rohana and Thani, Azlan Md. 2010. Islamic Social Reporting Of Listed Companies in Malaysia. The International Business & Economics Research Journal.
Shahul Hameed, M. I., Fatima, A., H., Htay, S., N., N. (2006). Corporate Governance and Performance: A Comparative Study of Shari’ah Approved and Non-shari’ah Approved Companies on Bursa Malaysia. Journal of Financial Reporting & Accounting, 4(1), 1-23.
Siwar, Ch. dan Hossain, Md.T. 2009, “An analysis of Islamic CSR concept and the opinions of Malaysian managers”, Managementof Environmental Quality: An International Journal, vol. 20, No.3, pp.290-298.
Suchman, M.C. (1995) Managing legitimacy: Strategic and institutional approaches. Academy of Management Review 20, 571-610.
- There are currently no refbacks.
Copyright (c) 2017 Journal of Economics, Business & Accountancy Ventura