FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE PADA PERUSAHAAN SUB-SEKTOR PERTAMBANGAN DALAM INDONESIA SHARIA STOCK INDEX (ISSI) TAHUN 2013-2018

SITI QODTRUN NADA, NIM. 16840049 (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE PADA PERUSAHAAN SUB-SEKTOR PERTAMBANGAN DALAM INDONESIA SHARIA STOCK INDEX (ISSI) TAHUN 2013-2018. Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.

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Abstract

This study aims to analyze the factors influencing Islamic Social Reporting (ISR) Disclosure of mining sub-sector companies listed on the Indonesia Sharia Stock Index (ISSI) in 2013-2018. The variables used are profitability, company size, Muslim population, and environmental performance. Sampling in this study using purposive sampling. The data source used is secondary data obtained from mining sub-sector companies in ISSI. This study uses panel data regression from 2013-2018. This study uses the Eviews version 9 test tool with data analysis techniques Chow test, Hausman test, Significance test, and the Coefficient of Determination (R2) test. The results showed that the profitability variable had no effect and the Muslim population had a negative effect on Islamic Social Reporting, while the company size and environmental performance variables had a positive effect on Islamic Social Reporting.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: YAYU PUTRI SENJANI, SE., M.Sc.
Uncontrolled Keywords: Profitability, Company Size, Muslim Population, Environmental Performance, and Islamic Social Reporting
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User / Editor: Drs. Mochammad Tantowi, M.Si.
Date Deposited: 08 Apr 2020 12:19
Last Modified: 08 Apr 2020 12:19
URI: http://digilib.uin-suka.ac.id/id/eprint/38877

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