Islamic Social Reporting and Factors that Influence its Disclosures Practices among Companies Listed in Indonesia Sharia Stock Index

DOI

10.2991/icosihess-19.2019.29How to use a DOI?

Keywords

Islamic Social Reporting (ISR); Company Size; Profitability; Size of Commissioner board; Islamic Securities; Leverage

Abstract

Islamic Social Reporting has been promoted as instrument to encourage business entities to comply with Islamic teachings. The objective of this research is to obtain empirical evidence about factors that influence Islamic Social Reporting disclosure for companies listed in Indonesia Sharia Stock Index. Population of this study is all companies listed during 2015-2016. One hundred sixty three samples were selected based on purposive sampling and the analysis was conducted by multiple regression method. The result shows that company size and the issuance of Islamic securities have positive effects on the disclosure of Islamic Social Reporting. On the other hand profitability, leverage and the size of commissioner board do not have effect on the disclosure of Islamic Social Reporting.

Copyright

© 2019, 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/).

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TY  - CONF
AU  - Rizal Yaya
AU  - Syahda Nurrokhmah
PY  - 2019/10
DA  - 2019/10
TI  - Islamic Social Reporting and Factors that Influence its Disclosures Practices among Companies Listed in Indonesia Sharia Stock Index
BT  - Proceedings of the Third International Conference on Sustainable Innovation 2019 – Humanity, Education and Social Sciences (IcoSIHESS 2019)
PB  - Atlantis Press
SP  - 173
EP  - 179
SN  - 2352-5398
UR  - https://doi.org/10.2991/icosihess-19.2019.29
DO  - 10.2991/icosihess-19.2019.29
ID  - Yaya2019/10
ER  -