What is it about?
This study aims to find the empirical evidence of the factors affecting Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors are con-cerned with such as company size, profitability, industry type, and ownership of Is-lamic securities. The measurement for Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman and Thani (2010).
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Why is it important?
For the company, it can take into consideration to disclose CSR that contain religious values (ISR) which is adequate and in accordance with Islamic principles. For investors, they can do special considerations to assess the extent to which the performance of company is in accordance with sha-ria. The government can draw up rules regarding CSR that must be disclosed by sharia compliant companies.
Perspectives
Writing Islamic Social Reporting from other perspective hopefully can enrich the similar previous research and give contribution for company to disclose more item related to ISR
Mrs Peni Nugraheni
universitas muhammadiyah yogyakarta indonesia
Read the Original
This page is a summary of: Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List)., Journal of Economics Business and Accountancy Ventura, July 2017, STIE Perbanas Surabaya,
DOI: 10.14414/jebav.v20i1.788.
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