Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan Islamic social reporting : Studi kasus pada perusahaan yang tercatat di Jakarta Islamic Index
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Institusion
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Author
Maghfiroh, Rofi'atul
Subject
Datestamp
2018-04-24 08:38:12
Abstract :
INDONESIA: Islamic Social Reporting (ISR) merupakan indeks pengungkapan tanggung jawab sosial yang ditetapkan oleh AAOIFI sebagai standar dalam pengungkapan berdasarkan pada prinsip-prinsip ke Islaman. Tujuan dari penelitian ini adalah untuk membuktikan pengaruh profitabilitas, ukuran perusahaan (size), dan leverage terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2010-2016. Jenis penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan data sekunder laporan keuangan dan laporan tahunan perusahaan yang dipublikasikan oleh Jakarta Islamix Index selama tahun 2010-2016. Teknik pengampilan sampel menggunakan tahap purposive sample. Analisis data dilakukan dengan menggunakan persamaan regresi linier berganda yang menggambarkan hubungan antara profitabilitas, ukuran perusahan (size), dan leverage sebagai variabel independen terhadap variabel dependen yaitu pengungkapan islamic social reporting (ISR) Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh signifikan terhadap pengungkapan islamic social reporting pada perusahaan. Sedangkan ukuran perusahaan (size) berpengaruh signifikan terhadap pengungkapan islamic social reporting. Hasil penelitian dapat diambil kesimpulan bahwa perusahaan yang tercatat di JII diwajibkan memiliki kesadaran yang tinggi dalam melakukan pengungkapan islamic social reporting berdasarkan prinsip-prinsip syariah sehingga peranan aspek ekonomi maupun spiritual perusahaan terwujud. ENGLISH: Islamic Social Reporting (ISR) is an index of social responsibility disclosure that is established by AAOIFI as a standard in revealing it based on the Islamic principles. The purposes of the research are to prove the influence of profitability, size of company (size), and leverage against disclosure of islamic social reporting at the companies that have been registered in Jakarta Islamic Index (JII) of year of 2010-2016. The type of the research was a quantitative research. The research used secondary data of financial statements and annual reports of companies that had been published by the Jakarta Islamix Index during 2010-2016. Sample technique used sample purposive sample. Data analysis was done by using multiple linear regression equation which reveals the relationship between profitability, firm size (size), and leverage as independent variable toward dependent variable, namely the disclosure of islamic social reporting (ISR) The research results indicated that profitability and leverage had no significant influence against the disclosure of Islamic social reporting on the company. The firm size (size) had a significant influence against the disclosure of Islamic social reporting. The research results can be concluded that the companies that have been listed in JII and it was required to have a high awareness in revealing Islamic social reporting based on the principles of sharia, so it can realize the role of economic and spiritual aspects of the company.
INDONESIA: Islamic Social Reporting (ISR) merupakan indeks pengungkapan tanggung jawab sosial yang ditetapkan oleh AAOIFI sebagai standar dalam pengungkapan berdasarkan pada prinsip-prinsip ke Islaman. Tujuan dari penelitian ini adalah untuk membuktikan pengaruh profitabilitas, ukuran perusahaan (size), dan leverage terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2010-2016. Jenis penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan data sekunder laporan keuangan dan laporan tahunan perusahaan yang dipublikasikan oleh Jakarta Islamix Index selama tahun 2010-2016. Teknik pengampilan sampel menggunakan tahap purposive sample. Analisis data dilakukan dengan menggunakan persamaan regresi linier berganda yang menggambarkan hubungan antara profitabilitas, ukuran perusahan (size), dan leverage sebagai variabel independen terhadap variabel dependen yaitu pengungkapan islamic social reporting (ISR) Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh signifikan terhadap pengungkapan islamic social reporting pada perusahaan. Sedangkan ukuran perusahaan (size) berpengaruh signifikan terhadap pengungkapan islamic social reporting. Hasil penelitian dapat diambil kesimpulan bahwa perusahaan yang tercatat di JII diwajibkan memiliki kesadaran yang tinggi dalam melakukan pengungkapan islamic social reporting berdasarkan prinsip-prinsip syariah sehingga peranan aspek ekonomi maupun spiritual perusahaan terwujud. ENGLISH: Islamic Social Reporting (ISR) is an index of social responsibility disclosure that is established by AAOIFI as a standard in revealing it based on the Islamic principles. The purposes of the research are to prove the influence of profitability, size of company (size), and leverage against disclosure of islamic social reporting at the companies that have been registered in Jakarta Islamic Index (JII) of year of 2010-2016. The type of the research was a quantitative research. The research used secondary data of financial statements and annual reports of companies that had been published by the Jakarta Islamix Index during 2010-2016. Sample technique used sample purposive sample. Data analysis was done by using multiple linear regression equation which reveals the relationship between profitability, firm size (size), and leverage as independent variable toward dependent variable, namely the disclosure of islamic social reporting (ISR) The research results indicated that profitability and leverage had no significant influence against the disclosure of Islamic social reporting on the company. The firm size (size) had a significant influence against the disclosure of Islamic social reporting. The research results can be concluded that the companies that have been listed in JII and it was required to have a high awareness in revealing Islamic social reporting based on the principles of sharia, so it can realize the role of economic and spiritual aspects of the company.
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