The purpose of this study is to determine whether there is any influence from the involvement of shareholders, employees, government, and media on the disclosure of sustainability reports based on GRI-G4. This study uses multiple regression linear methods with a quantitative causality study design supported by secondary data. Sample taken by the method of purposive sampling with the number of 35 companies listed in the Indonesia Stock Exchange in 2016-2019 and discovered140 sustainability report. The data collection technique used in this research is documentation. The results of this study indicate that companies that get shareholder involvement have a positive and significant effect on the disclosure of sustainability reports. It is suggested that shareholders react to the disclosure of sustainability reports which is pushed from the financial market so that the level of shareholder confidence increases by increasing the level of report disclosure. Meanwhile, the involvement of employees, government, and media has no effect on disclosure of sustainability report. This is because employees tend to think that social responsibility can add to the burden companies so that they can reduce their salarie, as well as weaknesses related to the regulations for disclosing sustainability reports and the media are platforms that are misused by people in Indonesia.
This study aims to determine the influence of productive zakat amount, productive age, dependents of mustahik, and controll towards productivity of mustahik reaching. This research is conducted by taking samples of mustahik who earn productive zakat from Baitul Mal Pidie and chosen sample for 53 mustahik. The data and information collection used in this study was documentation technique. The data used was the secondary data which directly collected from Baitul Mal Pidie. The testing of independent variable influence toward the dependent variabel used this study was multiple regression model by using SPSS 23.The result of the reseach shows that simultaneously productive zakat amount,productive age, dependents of mustahik, and control have an effect productivity of mustahik reaching. However partially only variable productive zakat amount and controll that effect the productivity of mustahik reaching. Productive age and dependents of mustahik are not affect the productivity of mustahik reaching
This study aims to determine the effect of company size, profitability, leverage, and quality of corporate governance on corporate social responsibility disclosure, as well as to determine the impact of corporate social responsibility disclosure on the cost of equity of the company. The type of research used is quantitative research. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling was carried out using the purposive sampling method, and produced a sample of 57 companies. The data used in this study are secondary data in the form of financial reports, annual reports, and company sustainability reports from the sample company's website and the Indonesia Stock Exchange website. The analysis technique used is a multiple linear analysis technique. The results showed that the size of the company and the quality of corporate governance have a positive effect on the disclosure of corporate social responsibility. Leverage negatively affects corporate social responsibility disclosure. Meanwhile, profitability does not affect the disclosure of corporate social responsibility. The results also showed that disclosure of corporate social responsibility negatively affects the cost of equity.
The purpose of this research is to examine the influence of musyarakah financing, market share, and intellectual capital to financial performance on islamic commercial banks in Indonesia in 2013-2018. The research type used is verificative research by using Purposive sampling method. The target population of this research are 14 islamic commercial banks in Indonesia and the sample of the research are islamic commercial banks. The data used in this research are secondary data, which are gotten from for the book year ended December 31, 2013, 2014, 2015, 2016, 2017, and 2018. The result of this research show that musyarakah financing, market share, and intellectual capital silmutaneously influence to financial performance. Partially, musyarakah financing has influence to financial performance, market share has influence to financial performance, and intellectual capital has influence to financial performance.
The purpose of this research is to analyze the impact of sukuk rating announcement event upon market reaction in company which registered at Jakarta Islamic Index (JII) from 2011 until 2015 using average abnormal return during five days before and after event. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 7 companies. Method used in this research is purposive sampling which yielded 5 companies sample for sukuk rating announcement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that sukuk rating announcement event did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of sukuk rating announcement event.
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