PERBANDINGAN ISLAMIC SOCIAL REPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS PADA PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DALAM INDEKS SAHAM SYARIAH INDONESIA

DESI WAHYUNI, NIM. 18208011006 (2020) PERBANDINGAN ISLAMIC SOCIAL REPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS PADA PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DALAM INDEKS SAHAM SYARIAH INDONESIA. Masters thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The practice of Corporate Social Responsibility (CSR) always emphasizes that the company's operational activities not only create profits for business continuity, but must also have a commitment to be responsible for the social and the environment. Islamic Social Reporting (ISR) is a standard for reporting CSR disclosures based on Islamic values. Whereas conventional CSR reporting reporting standards use the Global Report Initiative (GRI). With the rise of CSR disclosure issues and practices in companies in Indonesia, this study tries to look at CSR disclosure practices based on GRI index and ISR index with different philosophies. The results of this study, can find out which standards are more suitable for CSR disclosure in high profile companies listed on ISSI which incidentally is sharia shares and the effect of CSR disclosure both using GRI index and ISR index on profitability and market to book companies. The approach of this study is a quantitative approach to the type of explanatory research. The population in this study is high profile companies registered with ISSI, with a purposive sampling technique. Data were analyzed using Paired T-Test and multiple regression analysis. The results of this study show that CSR disclosure in high profile companies listed on ISSI by using the Global Report Initiative (GRI) index is better than using the Islamic Social Reporting (ISR) index, Global Report Initiative (GRI) index disclosure and Islamic Social Reporting (ISR) ) the index has no effect on profitability, and the Global Report Initiative (GRI) index disclosure and Islamic Social Reporting (ISR) index have a negative effect on Market to Book Ratio (MBR).

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