FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY (CSR-DISCLOSURE) IN INDUSTRIAL ANNUAL REPORTS BASED ON TAWHIDI EPISTHEMOLOGY APPROACH

Budiandru, budiandrudanYuswar Z.B, YuswardanBambang Budhijana, BambangdanTatik Maryanti, Tatik (2019) FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY (CSR-DISCLOSURE) IN INDUSTRIAL ANNUAL REPORTS BASED ON TAWHIDI EPISTHEMOLOGY APPROACH. FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY (CSR-DISCLOSURE) IN INDUSTRIAL ANNUAL REPORTS BASED ON TAWHIDI EPISTHEMOLOGY APPROACH, 3 (10). pp. 1-28. ISSN 0249-4655

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Abstract

This study aims to look for factors that influence the disclosure of social responsibility information (CSRDiscloure) in the annual report on industries in Indonesia based on the Tawhidi Episthemology Approach. Among the various factors that are thought to influence in improving the performance of annual financial statements (PER), Good Corporate Governance (GCG), Audit, Halal Lifestyle (HLS) on the Index of Responsibility. This research was conducted by purposive stratified sampling by sampling the entire population of annual reports on the Indonesia Stock Exchange and publishing annual reports for the period 2012 to 2016. The method of analysis and hypothesis testing using statistical structural analysis model (SEM) in the Lisrel 8.8 program with Tawhidi String Relations based on the approach of the Qur'an and Assunnah. The results of this research resulted in an interesting discovery and strengthen Tauhid (Tawhid String Relation) in disclosing social responsibility information (CSR Disclosure) in the annual financial report of the company’s Halal industrial in Indonesia with the Tawhidi Episthemology Approach has had a strong influence of halal lifestyle and company performance by expriencingimproved learning process of stakeholder trust and social community in the disclosure of social information presebtation in the report the annual financial halal industry. But there is no significant influence of Performance of Financial Reporting on Corporate Sociaty Responsibilty. This research to help management improve company performance, based on the research findings, the authors want to provide input and hopefully can be usefulfor the performance of halal industrial companies in the future.

Item Type: Article
Uncontrolled Keywords: Industrial Companies, CSR-Disclosure, Financial Statement Performance, Good Corporate Government, Audit, and Tawhidi String Relations.
Subjects: Fakultas Ekonomi dan Bisnis
Divisions: Fakultas Ekonomi dan Bisnis
Depositing User: Budiandru Budiandru
Date Deposited: 16 Sep 2020 13:32
Last Modified: 16 Sep 2020 13:32
URI: http://repository.uhamka.ac.id/id/eprint/4311

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