Open AccessThe Effect of Corporate Governance Mechanism, Company Size, Financial Performance, and Environmental Performance On Islamic Social Reporting Disclosure
Author(s) -
Annisa Cempaka Devi,
Aries Tanno,
Fauzan Misra
Publication year - 2021
Publication title -
ekonomis : journal of economics and business
Language(s) - English
Resource type - Journals
ISSN - 2597-8829
DOI - 10.33087/ekonomis.v5i2.337
Subject(s) - accounting , business , audit committee , profitability index , stock exchange , corporate governance , index (typography) , indonesian , sharia , islam , audit , annual report , corporate social responsibility , sample (material) , finance , public relations , linguistics , philosophy , theology , world wide web , computer science , political science , chemistry , chromatography
The purpose of this study was to determine the effect of the size of the board of commissioners, the independence of the board of commissioners, the audit committee, managerial ownership, institutional ownership, company size, profitability, and environmental performance on the disclosure of Islamic social reporting in companies listed on the Indonesian Sharia Stock Index. The population of this study consisted of all companies listed on the Indonesian Sharia Stock Index in the period 2014 – 2019. The total sample used in this study was 60 companies. Then, the data were tested using the multiple regression method. The results showed that the size of the board of commissioners, audit committee, firm size, profitability affect the disclosure of Islamic social reporting, while the independent variables of the board of commissioners, managerial ownership, institutional ownership, and environmental performance do not affect the disclosure of Islamic social reporting.