FAKTOR PENENTU PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR): STUDI KASUS PERUSAHAAN YANG TERDAFTAR PADA JAKARTA ISLAMIC INDEX (JII) PERIODE 2013-2020

Abstract

This study aims to analyze the effect of firm size, profitability, leverage, and audit committee on the disclosure of Islamic Social Reporting (ISR). The population of this research are companies listed in the Jakarta Islamic Index (JII) in 2013-2020. The sampling was done through purposive sampling method so that a total sample of 96 observations was obtained. The data used in this study are annual reports and sustainability reports for each company in JII which were obtained through the Indonesia Stock Exchange (IDX) and the official websites of related companies. This study is a quantitative research with panel data regression using the Eviews version 12 application. The results show that company size has a significant positive effect on ISR disclosure, profitability has a significant negative effect on ISR disclosure, while leverage and audit committee have no effect on ISR disclosure