ASHAAFFATIN, BEYTI (2019) PENGARUH PROFITABILITAS, TIPE INDUSTRI, DAN SURAT BERHARGA SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING DISCLOSURE PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study is to axamine the effect Profitability, Industry Type, and Islamic Securities towards Islamic Social Reporting (ISR) Disclosure. Type of this study is quantitative research which generated population from companies listed in Jakarta Islamic Index (JII) during 2014-2017. The sampling thecnic used is purposive sampling method. The total of samples used are 16 companies with 64 observation data. The analysis methodused is multiple regression analysis. The results showed that Profitability and Islamic Securities have a positive effect towards Islamic Social Reporting. Meanwhile, Industry Type has a negative effect towards Islamic Social Reporting. this study implies that companies with high profitability and having Islamic securities do better on Corporate Social Responsibility. Whereas the high type of industry does not guarantee that the companies do better on Corporate Social Responsibility. This study is expected to provide benefits for companies, so that they will pay more attention on Corporate Social Responsibility.

Dosen Pembimbing: Wahyuni, Sri | unspecified
Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Islamic Social Reporting (ISR), profitability, industry type, and islamic securities
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Dan Kh
Date Deposited: 20 Jun 2022 06:41
Last Modified: 12 Jun 2024 02:50
URI: http://repository.ump.ac.id/id/eprint/12041

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