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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris Pada Perusahaan Yang Masuk Daftar Efek Syariah)

This research aims to examine the effect of size, profitability, leverage, liquidity, industry type and age to Islamic Social Reporting disclosure. Islamic Social Reporting disclosure is a dependent variable in this research that measured by Islamic Social Reporting index (ISR). The population used in this research Companies Listed in List of Sharia Securities 2017 which amounted to 375 companies. The sample of study selected by using purposive sampling method. Based on purposive sampling method, the number of samples in this study is 87 companies. The method of analyzed is multiple regression with using Stastistical Product and Service Solution (SPSS) 21.0. The results of this research indicate that: (1) size has significantly effect to Islamic Social Reporting disclosure with significant rate 0,04 < 0,05, (2) profitability hasn’t got significantly effect to Islamic Social Reporting disclosure, proven by significant rate 0,76 > 0,05, (3) leverage hasn’t got significantly effect to Islamic Social Reporting disclosure proven by significant rate 0,54 > 0,05, (4) liquidity hasn’t got significantly effect to Islamic Social Reporting disclosure, proven by significant rate 0,28 > 0,05, (5) industry type hasn’t got significantly effect to Islamic Social Reporting disclosure, proven by significant rate 0,08 > 0,05, and (6) age hasn’t got significant effect to Islamic Social Reporting disclosure, proven by significant rate 0,52 > 0,05.

Keywords : Size, Profitability, Leverage, Liquidity, Industry Type, Age, and Islamic Social Reporting Disclosure.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0183)
02 03. 119 (0183)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0183)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0183)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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