2022
DOI: 10.21043/equilibrium.v10i1.14239
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CSR Disclosure of Shari’ah Compliant Companies in Indonesia: The Extent and Quality Examination

Abstract: <p><em>In Indonesia, the number of Shari’ah Compliant Companies (ShCCs) has risen since the release of a fatwa that encourages the growth of the Islamic Capital Market (ICM) in the country. ShCCs are expected to be transparent in disclosing information in their annual reports. Besides non-financial information, the ShCCs also need to provide more information on compliance with Islamic teaching in their reports. This action is to fulfill their responsibility and accountability to society. This study… Show more

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“…Jannah and Faturohman (2019) also found the presence of income-increasing accruals in Sharia-compliant firms. Ameraldo et al (2022) also posited that Shariah compliance is ineffective in mitigating earnings management behavior. To enhance the market performance valuation indicators, even the Shariah firms tend to manage their reported figures (Isa et al, 2013).…”
Section: Literature Reviewmentioning
confidence: 99%
“…Jannah and Faturohman (2019) also found the presence of income-increasing accruals in Sharia-compliant firms. Ameraldo et al (2022) also posited that Shariah compliance is ineffective in mitigating earnings management behavior. To enhance the market performance valuation indicators, even the Shariah firms tend to manage their reported figures (Isa et al, 2013).…”
Section: Literature Reviewmentioning
confidence: 99%