PENGARUH PROFITABILITAS, TIPE INDUSTRI, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Tahun 2016-2018)

JIHADAH, SUMAYAH (2020) PENGARUH PROFITABILITAS, TIPE INDUSTRI, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of profitability, industry type and company age on Islamic social reporting disclosures. In this study the measurement of Islamic social reporting (ISR) is based on the disclosure of the ISR index as seen from the company's annual report. Done using the scoring method, which is a value of 0 for each item that is not disclosed and a value of 1 for each item that was disclosed. Profitability is measured by the ratio of net income after tax to total equity. Industry type is a dummy variable, which is grouped into manufacturing and non-manufacturing industries. The measurement is by giving a value of 1 for manufacturing companies and a value of 2 for non-manufacturing companies. The life of a company is measured by looking at how long the company has been standing. Samples were taken based on a purposive sampling method from companies listed on the Jakarta Islamic Index in 2016 to 2018. The final sample consisted of 69 companies. This study uses multiple linear regression methods to test hypotheses. The results showed that the disclosure of profitability and industry type had no effect on Islamic Social Reporting. Disclosure of company age affects Islamic Social Reporting. Key words: : Islamic Social Reporting, Profitability, Industry Type, Company Age Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, tipe industry dan umur perusahaan terhadap pengungkapan Islamic social reporting. Dalam penelitian ini pengukuran Islamic social reporting (ISR) didasarkan pada pengungkapan indeks ISR yang dilihat dari laporan tahunan perusahaan. Dilakukan dengan menggunakan metode skoring, yaitu nilai 0 untuk setiap item yang tidak diungkapkan dan nilai 1 untuk setiap item yang diungkapkan. Profitabilitas diukur dengan rasio laba bersih setelah pajak terhadap total ekuitas. Tipe industri merupakan variable dummy, yang dikelompokkan ke dalam industri manufaktur dan non manufaktur. Pengukurannya dengan memberi nilai 1 untuk perusahaan manufaktur dan nilai 2 untuk perusahaan non-manufaktur. Umur perusahaan diukur dengan melihat seberapa lama perusahaan itu berdiri. Sampel diambil berdasarkan metode purposive sampling dari perusahaan yang terdaftar di Jakarta Islamic Index pada tahun 2016 hingga 2018. Sampel akhir terdiri dari 69 perusahaan. Penelitian ini menggunakan metode regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa pengungkapan Profitabilitas dan Tipe industri tidak berpengaruh terhadap Islamic Social Reporting. Pengungkapan umur perusahaan berpengaruh terhadap Islamic Social Reporting. Kata kunci: Islamic Social Reporting, Profitabilitas, Tipe Industri, Umur Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 246
Call Number: SE/32/21/133
NIM/NIDN Creators: 43215110180
Uncontrolled Keywords: Islamic Social Reporting, Profitabilitas, Tipe Industri, Umur Perusahaan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 13 Jul 2022 07:43
Last Modified: 13 Jul 2022 07:43
URI: http://repository.mercubuana.ac.id/id/eprint/54404

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