文章基本信息

标题：PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA INDEKS SAHAM SYARIAH INDONESIA
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作者：Ardiani Ika Sulistyawati ; Indah Yuliani
期刊名称：Akuisisi
印刷版ISSN：1978-6581
电子版ISSN：2477-2984
出版年度：2017
卷号：13
期号：2
页码：15-27
DOI：10.24127/akuisisi.v13i2.166.g124
语种：English
出版社：Universitas Muhammadiyah Metro
摘要：Islamic Social Responsibility (ISR) is a measure of social responsibility implementation of Islamic banking which contains a compilation of items of CSR standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).This study aims to examine empirically and analyze the effect of firm size,profitability,leverage and board size to disclosure of Islamic social reporting.The research sample using purposive sampling where the sampling is based on certain criteria,obtained a sample 39 companies.Methods of data analysis used in this study using linear regression,t test,F test,classic assumption and the coefficient of determination.The results showed that the Board of Independent Commissioners significant and positive impact on the ISR Size.Other results show thay Profitability and Leverage no significant effect on ISR.
关键词：company size;profitability;leverage;board size and disclosure of Islamic social reporting