Pengaruh Faktor Finansial dan Non Finansial terhadap Pengungkapan Islamic Social Reporting

Authors

DOI:

https://doi.org/10.30659/jai.10.1.21-40

Abstract

The rapid growth of the Islamic religion has increased the desire and need of the people to work in accordance with Islamic principles which has led to the birth of companies based on Islamic values. The company itself has an obligation to fulfill social responsibility for the environment around the company. Islamic Social Reporting is another form of social responsibility based on a sharia perspective. The purpose of this study was to examine the effect of financial factors including leverage, profitability, liquidity, company size and non-financial factors, namely the size of the board of commissioners, the frequency of board meetings, independent commissioners, awards, media exposure to ISR disclosure with the object of research being companies listed in Jakarta Islamic Index (JII) for the period 2015-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that leverage, company size and the size of the Board of Commissioners partially had an influence on ISR disclosure. Meanwhile, profitability, liquidity, board of commissioners' meeting frequency, independent commissioners, awards, and media exposure had no effect on ISR disclosure. The coefficient of determination shows a number of 0.495. This explains that the independent variables in this study are able to explain the ISR disclosure of 49.5% while the remaining 50.5% consists of other factors which are not discussed in this study.

Keywords: islamic social reporting, leverage, company size, board of commissioner’s size, awards

Abstrak

Pertumbuhan agama Islam yang begitu cepat meningkatkan keinginan dan kebutuhan masyarakat untuk bekerja sesuai dengan kaidah Islam yang kemudian mendorong lahirnya perusahan - perusahaan yang berlandaskan nilai - nilai Islam. Perusahaan sendiri mempunyai kewajiban untuk memenuhi tanggung jawab sosial terhadap lingkungan sekitar perusahaan tersebut. Islamic Social Reporting merupakan bentuk lain dari pertanggungjawaban sosial berdasarkan perspektif syariah. Tujuan penelitian ini adalah menguji pengaruh faktor finansial di antaranya leverage, profitabilitas, likuiditas, ukuran perusahaan dan faktor non finansial yaitu ukuran dewan komisaris, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, media eksposur terhadap pengungkapan ISR dengan objek penelitian adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2015-2019. Sampel yang telah diseleksi menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa leverage, ukuran perusahaan dan ukuran dewan komisaris secara parsial memiliki pengaruh terhadap pengungkapan ISR. Sedangkan profitabilitas, likuiditas, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, dan media eksposur tidak berpengaruh terhadap pengungkapan ISR. Nilai koefisien determinasi menunjukkan angka sebesar 0,495. Hal ini menjelaskan bahwa variabel independen dalam penelitian ini mampu menjelaskan pengungkapan ISR sebesar 49,5% sedangkan 50,5% sisanya dijelaskan oleh faktor - faktor lain yang tidak dibahas dalam penelitian ini

Keywords: islamic social reporting, leverage, ukuran perusahaan, ukuran dewan komisaris, penghargaan

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Published

2021-02-21

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Vol. 10 No. 1 (2021): Jurnal Akuntansi Indonesia

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