ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, TIPE INDUSTRI, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN YANG LISTING DI JAKARTA ISLAMIC INDEX (JII) PERIODE TAHUN 2013-2014

Dwi, Shinta and Indah, Piliyanti, S,Ag., M.S.I (2017) ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, TIPE INDUSTRI, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN YANG LISTING DI JAKARTA ISLAMIC INDEX (JII) PERIODE TAHUN 2013-2014. skripsi thesis, IAIN Surakarta.

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Abstract

ABSTRACT Islamic Social Reporting social responsibility disclosure index is the specif ic charge indicators will on the ethical principles of Islam. Index of Islamic Social Reporting is believed to be an early foothold can be in terms of Corporate Social Responsibility disclosure standards that comply with the Islamic perspective. The purpose of this study was to analyze the influence of profitability, size of company, type of industry, age and company leverage against disclosure of Islamic Social Reporting on company listing in the Jakarta Islamic Index. Type of this research is quantitative research, the populations in this study are listed companies in Jakarta Islamic Index period 2013-2014 that are amounted to 30 companies. The Samples in this study amounted to 21 companies and the researcher uses a purposive sampling to analyze engineering data retrieval in this study. The data then analyzed using multiple linear regression test. The results in this study showed that variable Profitability, The size Companies, the industry type, the age of company, and Leverage has no effect against the disclosure of ISR. This is because disclosure of Islamic Social Reporting can be affected by other variables. Keywords : Islamic Social Reporting, Profitability, company size, industry type, company age, leverage. ABSTRAK Islamic Social Reporting merupakan indeks pengungkapan tanggungjawab social yang indikatornya spesifik pada prinsip-prinsip etis Islam. Indeks Islamic Social Reporting diyakini dapat menjadi pijakan awal dalam hal standar pengungkapan Corporate Social Responsibility yang sesuai dengan perspektif Islam. Tujuan penelitian ini adalah menganalisis pengaruh profitabilitas, ukuran perusahaan, tipe industri, umur perusahaan dan leverage terhadap pengungkapan Islamic Social Reporting pada perusahaan yang listing di Jakarta Islamic Index. Jenis penelitian ini merupakan penelitian kuantitatif, populasi penelitian adalah perusahaan yang listing di Jakarta Islamic Index periode tahun 2013-2014 yang berjumlah 30 perusahaan. Sampel penelitian berjumlah 21 perusahaan dan teknik sampling adalah purposive sampling. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan: bahwa variabel Profitabilitas, Ukuran Perusahaan, Tipe Industri, Umur Perusahaan, dan Leverage tidak berpengaruh terhadap pengungkapan ISR. Hal ini dikarenakan pengungkapan Islamic Social Reporting bisa dipengaruhi oleh variabel lain. Kata kunci : Islamic Social Reporting, Profitabilitas, Ukuran Perusahaan, Tipe Industri, Umur Perusahaan, Leverage

Item Type: Thesis (skripsi)
Subjects: 300 Ilmu Sosial > 330 Economics
300 Ilmu Sosial > 330 Economics > 331 Labor economics
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 31 Mar 2017 03:46
Last Modified: 31 Mar 2017 03:46
URI: http://eprints.iain-surakarta.ac.id/id/eprint/270

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