DAMPAK KUALITAS ISLAMIC CORPORATE GOVERNANCE DAN KARAKTERISTIK SAHAM TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DAN TINGKAT KEPERCAYAAN INVESTOR DI INDONESIA

Abdul Rasid, NIM.: 17208010043 (2020) DAMPAK KUALITAS ISLAMIC CORPORATE GOVERNANCE DAN KARAKTERISTIK SAHAM TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DAN TINGKAT KEPERCAYAAN INVESTOR DI INDONESIA. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Sharia stock market especially in JII is currently experiencing rapid growth, is expected for the sharia market to present the ISR disclosure information. Islamic Social reporting is a religious activity on the disclosure of financial statements, especially on the reporting of corporate social responsibility. This research aims to obtain empirical evidence and assess the influence of the quality of Islamic corporate governance and the characteristics of sharia stocks on the ISR disclosure and its impact on the investor confidence level. The data used in this research is secondary data collection using a purposive sampling technique 24 Sharia stock listed on JII in the years of 2014-2018. Independent variables in this research are the quality of Islamic corporate governance, financial performance, company growth, company life, and leverage, while dependent variables on this study are the ISR and the investor confidence level. Additionally, the ISR disclosure is also assigned a mediating variable. The results of this research suggest that the quality of Islamic corporate governance, company growth, age of the company, and leverage have a positive impact on the ISR disclosure. However, financial performance has a negative influence on the ISR disclosure. Besides, the ISR disclosure is only able to mediate the impact of the quality of Islamic corporate governance, company growth, and the company's age on the investor confidence level, while the ISR disclosure has not been able to mediate the influence of financial performance and leverage on investor confidence levels.

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