Determinan Pengungkapan Islamic Social Reporting (ISR) pada Perusahaan Indeks Saham Syariah Indonesia

Abstract

Islamic social reporting is extension of social reporting like society expectation that is not only about role of company in the economy matters, but also the role of company in spiritual perspective. The purpose of this research is to identify and analyze the influence of environmental performance, return on assets and current ratio on islamic social reporting disclosure. This research was done to the companies listed sharia stock indonesian 2013-2016. The data which is used this secondary data by using purposive sampling technique. Analysis technique which is used in this research is descriptive with quantitative approach using descriptive statistical test, classic assumption test, and analysis multiple linier regression. The result of this research showing that environmental performance and return on assets have effect on islamic social reporting disclosure and current ratio has not effect on islamic social reporting disclosure.

Characteristics of the Sharia Supervisory Board (SSB) And Investment Account Holders (IAH) To Islamic Social Responsibility Disclosure (ISRD) In Islamic Banks

“…The ISRD proxy uses ISRD scores in the categories of zakat, employees, communities, and the environment that have been developed by previous researchers, namely Othman & Thani (2010), Sofian & Muhamad (2020);and Brahim & Arab (2020). Scoring is done by giving a score of 1 for companies that disclose each disclosure index and a score of 0 for companies that do not disclose any disclosure index in the annual report, then the number of ISRD scores disclosed is divided by the maximum value of the ISRD score (Brahim & Arab, 2020;Dewindaru et al, 2019;Farook et al, 2011;Fauziah & J, 2013;Hassan & Harahap, 2010;Hussain et al, 2020;Jaiyeoba et al, 2018;Jannah & Asrori, 2016;Jati et al, 2020;Khasanah & Yulianto, 2015;Kurniawati & Yaya, 2017;Meutia et al, 2019;Nissa & Asrori, 2017;Novrizal & Fitri, 2016;Nugraheni & Khasanah, 2019;Othman & Thani, 2010;Prasetyoningrum, 2019;Ramadhani, 2016;Rimayanti & Jubaedah, 2017;Rosiana et al, 2016;Santoso et al, 2018;Setiawan et al, 2016;Sulistyawati & Indah, 2017) The independent variable used Sharia Supervisory Board (SSB) education level, SSB doctoral ratio, and Investment Account Holders (IAH) ratio. SSB education level is proxied by giving a score of 3 to members with a doctoral education level, a score of 2 at the master's education level, and a score of 1 at the undergraduate education level, and then the total score is divided by the number of SSB members (Mukhibad, 2018).…”

“…However, various studies state that the quality of ISRD in Islamic banks is still low (Ahmad & Rahman, 2019;Nugraheni & Wijayanti, 2017;Sawitri et al, 2017). It is due to the absence of overall regulation on ISRD (Rimayanti & Jubaedah, 2017). So that the pressure of business competition and corporate religious awareness causes the quality of ISRD to increase (Ahmad & Rahman, 2019;Bukhari et al, 2020).…”

Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia

“…Hal ini sesuai dengan teori stakeholders yang menyatakan bahwa perusahaan dalam beroperasi harus mampu memberikan manfaat bagi stakeholdernya, dan bukan beroperasi hanya untuk kepentingannya sendiri (Hasanah, Widiyanti, & Sudarno, 2018). Penelitian mengenai ROA memiliki pengaruh signifikan terhadap ISR telah dilakukan oleh (Eksandy & Hakim, 2017); (Hasanah, Widiyanti, & Sudarno, 2018); (Rimayanti & Jubaedah, 2017); (Yentisna & Alvian, 2019). Temuan ini berbeda dengan hasil penelitian yang dilakukan oleh (Arianugrahini & Firmansyah, 2020); (Herawati & Destina, 2019); (Lestari, 2016); (Prasetyoningrum, 2018); (Rachmania & Alviana, 2020); (Suryadi & Lestari, 2018) yang menemukan bahwa ROA tidak mempunyai pengaruh signifikan terhadap ISR.…”

“…Oleh karena itu, perusahaan dengan ROA yang baik masih memiliki cukup dana untuk melakukan pertanggungjawaban sosial dan melakukan pelaporannya. (Rimayanti & Jubaedah, 2017) menyatakan bahwa perusahaan dengan profitabilitas tinggi akan melakukan pengungkapan ISR yang lebih tinggi dibandingkan perusahaan dengan profitabilitas yang lebih rendah, dikarenakan perusahaan mampu menghasilkan laba yang lebih baik dan cenderung menggunakan laba tersebut untuk meningkatkan kegiatan tanggung jawab sosialnya. "…”

“…Hal ini memberikan interpretasi bahwa perusahaan dengan profitabilitas yang tinggi dapat mengatasi timbulnya biaya-biaya yang semakin tinggi, mencerminkan kemampuan perusahaan dalam menghasilkan laba semakin tinggi, sehingga perusahaan mampu meningkatkan tanggung jawab sosial, serta melakukan pengungkapan Islamic Social Reporting yang lebih luas. " (Rimayanti & Jubaedah, 2017).…”