eprintid: 49520
rev_number: 12
eprint_status: archive
userid: 12463
dir: disk0/00/04/95/20
datestamp: 2022-02-21 12:10:19
lastmod: 2022-02-21 12:10:19
status_changed: 2022-02-21 12:10:19
type: thesis
metadata_visibility: show
contact_email: muchtinurhidayaah@gmail.com
creators_name: Eva Febrina Aprila, NIM.: 17108040009
title: FAKTOR PENENTU PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR): STUDI KASUS PERUSAHAAN YANG TERDAFTAR PADA JAKARTA ISLAMIC INDEX (JII) PERIODE 2013-2020
ispublished: pub
subjects: ak_sya
subjects: man_perus
divisions: ak_syar
full_text_status: restricted
keywords: Sharia Enterprise Theory; leverage, audit committee; company size
note: Pembimbing: Galuh Tri Pambekti, S.E.I., M.E.K
abstract: This study aims to analyze the effect of firm size, profitability, leverage, and audit committee on the disclosure of Islamic Social Reporting (ISR). The population of this research are companies listed in the Jakarta Islamic Index (JII) in 2013-2020. The sampling was done through purposive sampling method so that a total sample of 96 observations was obtained. The data used in this study are annual reports and sustainability reports for each company in JII which were obtained through the Indonesia Stock Exchange (IDX) and the official websites of related companies. This study is a quantitative research with panel data regression using the Eviews version 12 application. The results show that company size has a significant positive effect on ISR disclosure, profitability has a significant negative effect on ISR disclosure, while leverage and audit committee have no effect on ISR disclosure.
date: 2022-01-27
date_type: published
pages: 146
institution: UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Eva Febrina Aprila, NIM.: 17108040009  (2022) FAKTOR PENENTU PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR): STUDI KASUS PERUSAHAAN YANG TERDAFTAR PADA JAKARTA ISLAMIC INDEX (JII) PERIODE 2013-2020.  Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/49520/1/17108040009_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/49520/2/17108040009_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf