Determinants of Islamic Social Reporting Disclosure: The Case of Jakarta Islamic Index
State-of-the-Art Theories and Empirical Evidence pp 27-39; doi:10.1007/978-981-10-6926-0_2
Abstract: This research is aimed to identify several factors that may influence the Islamic Social Reporting disclosure level in Jakarta Islamic Index (JII). Islamic Social Reporting (ISR) represents social responsibility disclosure based on several indicators according to the Islamic perspective. The factors assumed to have influence are company size that is measured by total of employee, profitability is measured by ROA (Return on Asset), public ownership is measured by percentage of public share, company age is measured by year observation minus IPO year, board of independent commissioner composition is measured by total of board of independent commissioner, and growth is measured by percentage of sales growth. The population of this study was companies listed in JII 2009–2013, and the sample was chosen by using purposive sampling method. This study used secondary data from company annual reports obtained through the website of the Indonesia Stock Exchange in 2009–2013. This research used panel data regression methods with the fixed effects model approach. The results showed company size and age influenced significantly on ISR disclosure of companies in JII. While profitability, public ownership, and board of independent commissioner had no significant influence on ISR disclosure of companies in JII.
Keywords: Islamic Social Reporting / Jakarta Islamic Index / Company size / Company age
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