An Effect Analysis of Company’s Size, Profitability, and Age towards Islamic Social Reporting Disclosure and Company’s Valuation
- DOI
- 10.2991/amca-18.2018.117How to use a DOI?
- Keywords
- company size, profitability, age, Islamic Social Reporting disclosure, company’s valuation.
- Abstract
There is a principle of public needs that deals with the prevention of damage and poverty by the Corporate Social Responsibility actions. The objectives of this research were to analyze: the effect of company’s size, profitability and age against the disclosure of Islamic Social Reporting (ISR); the presence of effect of company’s size, profitability and age against company’s valuation. It also aims to find out: the impact of ISR against the company’s valuation; the effect of company’s size, profitability and age against the company’s valuation through the disclosure of ISR. Based on the analysis results, it was found that the company’s size and age simultaneously have brought significantly positive effects towards the disclosure of ISR; while profitability does not contribute any significant effect towards the disclosure of Islamic Banks Indonesia’s ISR. The company’s size and age partially have brought significant effects towards company’s valuation; while profitability and disclosure of ISR do not give any significant effect on company’s valuation.
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Bambang Widagdo AU - Novita Satiti PY - 2018/07 DA - 2018/07 TI - An Effect Analysis of Company’s Size, Profitability, and Age towards Islamic Social Reporting Disclosure and Company’s Valuation BT - Proceedings of the 5th International Conference on Community Development (AMCA 2018) PB - Atlantis Press SP - 426 EP - 428 SN - 2352-5398 UR - https://doi.org/10.2991/amca-18.2018.117 DO - 10.2991/amca-18.2018.117 ID - Widagdo2018/07 ER -