Determinants Of Islamic Social Reporting Disclosure In Companies Listed On The Jakarta Islamic Index (JII) in 2019 - 2023
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Abstract
Research Aims: The goal of this research is to investigate The factors that affect the transparency of Islamic Social Reporting (ISR). These include company age, environmental performance, and return on assets (ROA), which predicts profitability.
Design/methodology/approach: Panel data regression analysis is the approach used in this investigation.. The panel data estimation used is the Random Effect Model.
Research Findings: The findings of the study show that the disclosure of Islamic Social Reporting is moving in the right positive direction is influenced by company age and environmental performance separately. In contrast, ISR disclosure is unaffected by profitability. When considered collectively, a firm's age, profitability and environmental performance all have an impact on its ISR.
Theoretical Contribution / Originality: This research provides an Islamic perspective on environmental and social responsibility by examining the influence of environmental performance, profitability, and company age on the transparency of Islamic social reporting.
Research limitation and implication: With an emphasis on environmental performance, return on assets, and company age, this study looked at secondary data from companies in the Jakarta Shariah Index. It was found that unexamined factors could account for 13% of the variation. Future research should examine more industries and include more factors. Based on the findings, companies can improve the disclosure of their sharia-compliant CSR reports.
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