Analisis Pengaruh Firm Size Dan Profitabilitas Terhadap Islamic Social Reporting (Isr) Dengan Earning Growth Sebagai Variabel Moderating Pada Jakarta Islamic Index (Jii)

Hartini, Titin

doi:10.19109/nurani.v18i1.1888

Cited by 7 publications

(5 citation statements)

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“…They stated that large companies usually have more complex activities and have a greater impact on society, so the ISR disclosure increased. This result is supported by Hartini (2018) who studied in companies listed in Jakarta Islamic Index in the period 2011-2015.…”

Section: Methodsmentioning

confidence: 54%

Islamic Social Reporting (Isr) Analysis in Indonesia and Malaysia

Nofitasari

Endraswati

2019

Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah

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The purposes of this study are to examine the effect of company size, profitability, board of commissioners, proportion of independent commissioners, and frequency of meetings on the level of Islamic Social Reporting (ISR) in Indonesia and Malaysia and to test whether there is difference ISR in Indonesia and Malaysia. The sample of this study are 10 companies that issued sukuk at Indonesia Shariah Stocks Index and 8 companies on Malaysia Stock Exchange in 2013-2017. Multiple regression and different tests are used in this research as analysis techniques. The results show that the size of the company effects on the level of ISR in Indonesia positively but not in Malaysia. Profitability, board size, and the proportion of independent commissioners does not effect on ISR levels in Indonesia and Malaysia. The frequency of board of commissioners meetings effect on ISR levels in Indonesia and Malaysia positively and there is difference ISR in Indonesia and Malaysia. The implication of this research is that there is a need for regulations that regulate ISR disclosure in Indonesia to improve the quality of ISR disclosure to the stakeholders

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Section: Methodsmentioning

confidence: 54%

Islamic Social Reporting (Isr) Analysis in Indonesia and Malaysia

Nofitasari

Endraswati

2019

Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah

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“…Desember 2021, Vol.5, Ukuran perusahaan disebut skala pententu ukuran dari perusahaan. Makin Perusahaan besar semakin banyak informasi tersedia, sehingga memudahkan investor dalam mengambil keputusan investasi (Hartini 2018). Penelitian yang dilakukan Sabrina and Betri (2018) menyatakan bahwa ukuran perusahaan memoderasi pengaruh profitabilitas terhadap pengungkapan ISR, maka dapat dibentuk hipotesis sebagai berikut: H 4 : ukuran perusahaan memoderasi pengaruh profitabilitas terhadap pengungkapan ISR.…”

Section: Jas (Jurnal Akuntansi Syariah)unclassified

Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting

Lestari

Mochlasin

2021

JAS

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Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down.

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“…Hasil penelitian ini sejalan dengan penelitian (Hartini, 2018), (Herawati, dkk., 2019), (Huzein, 2019), dan (Rahayu, 2019) yang menyatakan "bahwa profitabilitas tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting. "…”

Section: Pengaruh Profitabilitas (Gross Profit Margin) Terhadap Islamunclassified

Analisis Determinan Pelaporan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Indonesia Tahun 2015-2019

Rozzi¹,

Bahjatullah²

2020

MALIA

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Analisis Pengaruh Firm Size Dan Profitabilitas Terhadap Islamic Social Reporting (Isr) Dengan Earning Growth Sebagai Variabel Moderating Pada Jakarta Islamic Index (Jii)

Cited by 7 publications

References 0 publications

Islamic Social Reporting (Isr) Analysis in Indonesia and Malaysia

Islamic Social Reporting (Isr) Analysis in Indonesia and Malaysia

Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting

Analisis Determinan Pelaporan Islamic Social Reporting (ISR) Pada Bank Umum Syariah Indonesia Tahun 2015-2019

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