DETERMINANTS OF FACTORS AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURES
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Abstract
This study aims to determine the effect of Company Size, Company Age, Sales Growth, and Sharia Compliance on Disclosure of Islamic Social Reporting (ISR) (Case Study on Islamic Commercial Banks in Indonesia 2018-2021). The population in this study is Islamic Commercial Banks in Indonesia which have sufficient annual reports for 4 years in the 2018-2021 period. The sample of this study used purposive sampling method and banks that met the criteria were 11 Islamic Commercial Banks so that the total number was 44 samples. The analysis technique used is multiple linear regression analysis with the F test hypothesis test and t test using IBM SPSS 26 as data processing software. The results showed that company size has a positive and significant effect on Islamic Social Reporting (ISR) disclosure. Based on the test results of 4 hypotheses, it can be concluded that company size has a positive effect on the disclosure of Islamic Social Reporting. While company age, sales growth, and sharia compliance have no positive effect on the disclosure of Islamic Social Reporting.
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DETERMINANTS OF FACTORS AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURES. (2023). I-Finance: A Research Journal on Islamic Finance, 9(2), 268-286. https://doi.org/10.19109/ifinance.v9i2.20355
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I-Finance by http://jurnal.radenfatah.ac.id/index.php/I-Finance is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International Lisence.
How to Cite
DETERMINANTS OF FACTORS AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURES. (2023). I-Finance: A Research Journal on Islamic Finance, 9(2), 268-286. https://doi.org/10.19109/ifinance.v9i2.20355
References
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Fitranita, V., & Wijayanti, I. O. (2020). Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, Pertumbuhan Penjualan Dan Leverage Pada Pengungkapan Islamic Corporate Social Reporting. JAF- Journal of Accounting and Finance, 4(1), 29. https://doi.org/10.25124/jaf.v4i1.2344
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Tulhasanah, D., & Nikmah, N. (2019). Pengaruh Corporate Social Responsibility Disclosure (CSRD) Terhadap Rasio Profitabilitas Dan Earning Response Coefficient (ERC). Jurnal Akuntansi, 7(3), 1–16. https://doi.org/10.33369/j.akuntansi.7.3.1-16
Umiyati, U., & Baiquni, M. D. (2019). Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 6(1), 85–104. https://doi.org/10.35836/jakis.v6i1.10
Vionita, V., Kurnia, K., & Pratama, F. (2021). Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Investment Account Holder terhadap Pengungkapan Islamic Corporate Social Responsibility (Studi kasus pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) Tahun 2016-2019). Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam, 5(02), 193. https://doi.org/10.30868/ad.v5i02.1385
Widarjo, W., & Setiawan, D. (2009). Pengaruh Rasio Keuangan Terhadap Kondisi Financial Distress Perusahaan Otomotif. Jurnal Bisnis Dan Akuntansi, 11(2), 107–119.
Widialoka, W., Hidayat, A. R., & Azib. (2016). Analysis of Compliance of Islamic Funds of Any Third Party on Islamic Banks in Indonesia. Prosiding Keuangan Dan Perbankan Syariah, 2(2), 672–678. http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/3490
Widiawati, S., & Raharja, S. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Perusahaan-Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009-2011. Diponegoro Journal Of Accounting, 1(2), 1–15.
Clarkson, M. B. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. The Academy of Management Review, 20(1), 92–117. https://doi.org/10.5465/amr.1995.9503271994
Dewi, S. P., & Keni. (2013). Pengaruh Umur Perusahaan, Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Pengungkapan Tanggungjawab Sosial Perusahaan. Jurnal Bisnis Dan Akuntansi, 15(1), 1–12. http://www.tsm.ac.id/JBA
Fitranita, V., Widiyaksa, D., & Asmawanti, D. (2023). The influence of company size, company age, profitability, leverage, sales growth, and independent board of commissioners on Islamic social reporting disclosures. 1(2002), 66–75. https://doi.org/10.20885/InCAF.vol1.art8
Fitranita, V., & Wijayanti, I. O. (2020). Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, Pertumbuhan Penjualan Dan Leverage Pada Pengungkapan Islamic Corporate Social Reporting. JAF- Journal of Accounting and Finance, 4(1), 29. https://doi.org/10.25124/jaf.v4i1.2344
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Keenam. Jakarta: Universitas Diponegoro.
Haniffa, R. (2002). Social Reporting Disclosure: an Islamic Perspective. Indonesian Management and Accounting Research. Vol. 1 No. 2, 128-146.
Nindita, N. R., Saiful, S., & Coryanata, I. (2017). Pengungkapan CSR pada Hubungan Profitabilitas dan Struktur Kepemilikan Terhadap Nilai Perusahaan. Jurnal Fairness, 8(2), 151–160.
Othman, R., Thani, A. M., & Ghani, E. K. (2009). Determinants Of Islamic Social Reporting Among Top Shariah -Approved Companies In Bursa Malaysia. Research Journal of International Studies, 12(12), 4–20.
Rahayu, T. P., & Budi S., A. (2018). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2010-2013. E-Journal Ekonomi Bisnis Dan Akuntansi, 5(2), 109. https://doi.org/10.19184/ejeba.v5i2.8644
Rama, A., & Meliawati. (2014). Analisis Determinan Pengungkapan Islamic Social Reporting: Studi Kasus Bank Umum Syariah di Indonesia. EQUILIBRIUM: Jurnal Ekonomi Syariah, 2(1), 84–103. https://doi.org/10.21043/equilibrium.v2i1.714
Septiadi, I., Robiansyah, A., & Suranta, E. (2017). Pengaruh Manajemen Laba, Corporate Governance, Dan Corporate Social Responsibility Terhadap Tax Avoidance. Journal of Applied Managerial Accounting, 1(2), 114–133. https://doi.org/10.30871/jama.v1i2.502
Sugiyono. (2019). Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D. Bandung: Alfabeta.
Sulistyawati, A. I., & Yuliani, I. (2017). Pengungkapan Islamic Social Reporting Pada Indeks Saham Syariah Indonesia. AKUISISI: Journal of Accounting and Finance, 13(2), 15–27.
Tulhasanah, D., & Nikmah, N. (2019). Pengaruh Corporate Social Responsibility Disclosure (CSRD) Terhadap Rasio Profitabilitas Dan Earning Response Coefficient (ERC). Jurnal Akuntansi, 7(3), 1–16. https://doi.org/10.33369/j.akuntansi.7.3.1-16
Umiyati, U., & Baiquni, M. D. (2019). Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 6(1), 85–104. https://doi.org/10.35836/jakis.v6i1.10
Vionita, V., Kurnia, K., & Pratama, F. (2021). Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Investment Account Holder terhadap Pengungkapan Islamic Corporate Social Responsibility (Studi kasus pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) Tahun 2016-2019). Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam, 5(02), 193. https://doi.org/10.30868/ad.v5i02.1385
Widarjo, W., & Setiawan, D. (2009). Pengaruh Rasio Keuangan Terhadap Kondisi Financial Distress Perusahaan Otomotif. Jurnal Bisnis Dan Akuntansi, 11(2), 107–119.
Widialoka, W., Hidayat, A. R., & Azib. (2016). Analysis of Compliance of Islamic Funds of Any Third Party on Islamic Banks in Indonesia. Prosiding Keuangan Dan Perbankan Syariah, 2(2), 672–678. http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/3490
Widiawati, S., & Raharja, S. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Perusahaan-Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009-2011. Diponegoro Journal Of Accounting, 1(2), 1–15.