Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting

<p><em>The objective of this research </em><em>is</em><em> obtain empirical evidence about the effect of commissioner board</em><em> size</em><em>, commisioner board</em><em> independence</em><em>, audit committee</em><em> size</em><em>, profitability, and the environmental performance </em><em>on </em><em>Islamic Social Reporting (ISR) </em><em>of</em><em> companies </em><em>which are </em><em>in the Sharia Securities </em><em>List (DES)</em><em>. The population of this research consisted of all companies</em><em> under</em><em> DES </em><em>which joined </em><em>PROPER </em><em>environmental rating during</em><em> 2011-2015. Th</em><em>ere were 31 companies were selected as</em><em> samples </em><em>based on </em><em>purposive sampling method</em><em>.</em><em> The method employed to measure the ISR Disclosure was content analysis by scoring the items of social disclosure in the annual report of </em><em>those </em><em>companies. The </em><em>multiple linier regression </em><em>shows that the size of commisioner board, profitability, and environmental performance have positive effects on the disclosure of Islamic Social Reporting, while the independence of commisioner board and audit committe do not affect the disclosure of Islamic Social Reporting.</em><em></em></p>

Abstract licence: CC BY-NC-ND

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