Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index (Jii) Tahun 2013-2015

Abstract

This study aimed to analyze the effect of firm size, type of industry, profitability, and leverage on the disclosure of Islamic Social Reporting (ISR). The population of this research are the companies listed in the Jakarta Islamic Index (JII) in 2013-2015. JII is the only one in Indonesia stock index that calculates the average price index of stocks for the type of business activities that meet the criteria of sharia. The data used in this study is the annual report (annual report) for each company in JII obtained through the Indonesia Stock Exchange. This research is quantitative research and using multiple linear regression analysis and t statistical test to test the hypothesis. The results of this study show that company size and profitability negatively affect the disclosure of Islamic Social Reporting, positive effect on the industry type of disclosure Islamic Social Reporting, and leverage do not affect the disclosure of ISR.