FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING

Umi Karomah Siti Nurlaela Suhendro

Abstract


This study aims to examine the factors that affect Islamic Social Reporting ( ISR ) are firm size, profitability, industry type, Islamic securities and leverage. The population in this study are all companies listed on the Indonesian Sharia Stock Index ( ISSI ) 2013-2014. The sampling method used in this research is purposive sampling method. Total samples used in this study as many as 159 companies. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. The results of this study indicate that the size of the company's effect on the level of disclosure of Islamic Social Reporting companies listed in ISSI. As for profitability, industry type, Islamic securities and leverage do not affect the level of disclosure of Islamic Social Reporting companies listed in ISSI.


Keywords


ISR, size, profitability,industry type

References


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