The Influence of Firm Characteristics, Corporate Governance and Capital Structure on Islamicity Disclosure Index: A Study of Companies Listed in Jakarta Islamic Index During Period of 2012-2016

Abstract

The purpose of this study is to examine and explain the effect of Firm Characteristics, Corporate Governance and Capital Structure on the Islamicity Disclosure Index. This research is explanatory research to explain the causal relationship between research variables through hypothesis testing. The method of data analysis uses Generalized Structured Component Analysis (GSCA) analysis. Research findings in general, there are two variables that have a positive and significant effect on the Islamicity Disclosure Index, namely Firm Characteristics and Capital Structure. Corporate Governance variables have a positive and not significant effect on Islamicity Disclosure Index.