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The Determinants of Islamic Social Reporting Disclosure in Indonesia

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  • Puji Sucia Sukmaningrum

    (Faculty of Economics and Business, Universitas Airlangga, Indonesia Author-2-Name: Tri Nofik Indayani Author-2-Workplace-Name: Faculty of Economics and Business, Universitas Airlangga, Jl. Airlangga No.4, 60286, Surabaya, Indonesia Author-3-Name: Achsania Hendratmi Author-3-Workplace-Name: Faculty of Economics and Business, Universitas Airlangga, Jl. Airlangga No.4, 60286, Surabaya, Indonesia Author-4-Name: Sylva Alif Rusmita Author-4-Workplace-Name: Faculty of Economics and Business, Universitas Airlangga, Jl. Airlangga No.4, 60286, Surabaya, Indonesia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

Objective � The purpose of this research is to identify the relationship between corporate performance, Good Corporate Governance (GCG), and corporate characteristics on Islamic Social Reporting disclosure in Indonesia. Methodology/Technique � A quantitative approach is applied in this research. The sample of this study consists of companies that were consistently listed on the Jakarta Islamic Index (JII) from 2012 to 2017. A purposive sampling method with certain criteria was employed to produce a total of 72 samplings. Partial Least Square (PLS) was also used to analyse the data. Findings � The results of this research indicate that corporate performance has a positive and significant effect on ISR disclosure, GCG has a positive and significant effect on ISR disclosure, and corporate characteristics have a negative and insignificant effect on ISR disclosure. Novelty � Islamic Social Reporting is the answer and solution to the needs of the interested parties concerned with the company's financial statements. ISR becomes a very important thing for the reputation and performance of Islamic financial institutions. Islamic financial institutions that succeed in revealing their ISR value will be perceived as a reliable entity by the Muslim community in channelling their fund. Type of Paper: Empirical.

Suggested Citation

  • Puji Sucia Sukmaningrum, 2019. "The Determinants of Islamic Social Reporting Disclosure in Indonesia," GATR Journals afr168, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr168
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    References listed on IDEAS

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    1. Bassam Maali & Peter Casson & Christopher Napier, 2006. "Social reporting by islamic banks," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 266-289, June.
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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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