eprintid: 4311
rev_number: 9
eprint_status: archive
userid: 1736
dir: disk0/00/00/43/11
datestamp: 2020-09-16 13:32:34
lastmod: 2020-09-16 13:32:34
status_changed: 2020-09-16 13:32:34
type: article
metadata_visibility: show
creators_name: Budiandru, budiandru
creators_name: Yuswar Z.B, Yuswar
creators_name: Bambang Budhijana, Bambang
creators_name: Tatik Maryanti, Tatik
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
corp_creators: Faculty of Economic Business, Muhammadiyah Prof. Dr. Hamka University
title: FACTORS AFFECTING DISCLOSURE OF SOCIAL
RESPONSIBILITY (CSR-DISCLOSURE) IN INDUSTRIAL
ANNUAL REPORTS BASED ON TAWHIDI
EPISTHEMOLOGY APPROACH
ispublished: pub
subjects: C
divisions: 10
keywords: Industrial Companies, CSR-Disclosure, Financial Statement Performance, Good Corporate
Government, Audit, and Tawhidi String Relations.
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.
date: 2019-10
date_type: published
publisher: October 2019
official_url: http://www.ijcrs.org
full_text_status: public
publication: FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY (CSR-DISCLOSURE) IN INDUSTRIAL ANNUAL REPORTS BASED ON TAWHIDI EPISTHEMOLOGY APPROACH
volume: 3
number: 10
pagerange: 1-28
refereed: TRUE
issn: 0249-4655
related_url_url: http://www.ijcrs.org
related_url_url: http://www.ijcrs.org
related_url_url: http://www.ijcrs.org
related_url_type: pub
related_url_type: pub
related_url_type: pub
referencetext: Al-Qur'an, Terjemahan Kementerian Agama Republik Indonesia, 2010.
Al-Hadits, Hadits Shohih kitabul Shohih Imam Bukhori dan Imam Muslim
AAOlFI (2010), "Accounting, Auditing and Governance Standards for Islamic Financial Institutions".——, ‘Islamic
Corporate Reports’, Abacus, Vol. 36, No. 1, 2000.
A. Karim, Adiwarman; 2017”Halal Lifesytle” Republika.co.id http://www.republika.co.id/berita/jurnalismewarga/wacana/17/11/20/ozof1z440-halal-lifestyle Senin , 20 November 2017, 05:01 WIB
Anggraini, Retno. 2006. "Pengungkapan Informasi Sosial dan Faktor-Faktor Yang Mempengaruhi Pengungkapan
Informasi Sosial dalam Laporan Keuangan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar
Bursa Efek Jakarta). Simposium Nasional Akuntansi 9. Padang.
Aren,A,. Randal J.,Mark,S.,Beasley 2006; Auditing and Assurance Services; An Integreted Approach 11 edition.
Aryandra, A., Basri, Y. Z., & Mariyanti, T. (2018). Factors Affecting Internal Control of Zakat Organizations in Tawhidi
String Relationship Perspective. International Journal of Islamic Business & Management, 2(1), 49-66.
Asian Development Bank ; 2017 : https://www.adb.org/publications/basic-statistics-2017
Baydoun, N., and R. Willett, ‘Islam Ethical Issues in the Presentation of Financial Information’, Accounting, Commerce
and Finance: The Islamic Perspective Journal, Vol. 1, No. 1, 1997.
Beasley, M. dan S. Salterio, 2001. "The Relationship Between Board Characteristics and Voluntary Improvements in
Audit. Committee Composition and Experience".
http://papers.ssrn.com/so13/papers.cfm?abstract_id=272590&diakses tanggal 5 Mei 2011.
Belkaoui, A (2006). Teori Akuntansi 5th (buku 1). Jakarta: Salernba Empat.
Belkaoui, A. dan P. G. Karpik. (1989). "Determinants of the Corporate Decision to Disclosure Social Information”.
Accounting, Auditing and Accountability Journal.Vol. 2. No. 1. pp. 36-51.
Bhakti, D. (2009). Inter-Relation between Indonesian Islamic Capital Market Index and World Market Indices. Application
of TSR Method.
Boynton,Johnson dan kell terjemahan Indonesia (2003;2) “report of the commite on basic auditing concepts of the american
accounting association” (accounting review,vol 47)
Branco, M. C dan L. L Rodrigues, 2006. "Communication of CSR by Portuguese Banks." International Journal of
Corporate Communication, Vol. 11, No.3, Hal. 232-248. 
Branco, M.C dan L.l Rodrigues. (2006). CSR and Resource Based-Percpectives. Journal of Business Ethics Vo1.69,
Hal. 111-132
Branco, Manuel Casrelodanl.u'cia Lima Rodrigues. 2008. "Factors Influencing Social Responsibility Disclosure by
Portuguese Companies". Journal of Business Ethics (2008) 83:685-70. http://www.springer.com. Diakses tanggal 4
Mei 2009.
Burke, L., & Logsdon, J. M. (1996). How corporate social responsibility pays off. Long range planning, 29(4), 495–502.
Carroll, AB. 1991. "The Pyramid of Corporate Social Responsibility : Toward the Moral Management of Organizational
Stakeholders”. Business Horizons.Edisifuli-Agustus 1991. pp 39-4.
Chapra, F. (1982). “The System view of life” inhis the turning point : London, Flamingo, PP. 205-232.
Chariri, Anis, 2006. "The Dynamic of Financial Repoting Pratice An Indonesia Insurance Company: A Reflection of
Javanese Views on An Ethical Social Relationship." Unpublished Thesis, PhD in Accounting University of
Wollongong, Australia.
Chowdhury, M. A. (1992). The Principles of Islamic Political Economy, A Methodological Enquiry, New York: St
Martin Press.
Chowdhury, M. A. (2000), The Islamic Worldview Socio-Scientific Perspectives, London:Kegan Paul
International.
Chowdhury, M. A. (2004), The Islamic World-System : a study in Policy Market Interaction, London EC4P 4EE :
RoutledgeCurzon.
Chowdhury, M. A. (2011). Contribution to Economic Analysis ; Islamic Economy and Finance, An Methodological
Enquiry, Howaerd House, Wagon Lane, Bingley BD16 1WA, UK: Emerald Group Publishing Limited.
Chowdhury, M. A. (2013). Handbook of Tawhidi Methodology : Economic, Finance, Society and Science, Jakarta:
Trisakti University Press.
Chowdhury, M. A. (2014). Tawhidi Epistemology and its Applications: Economic, Finance, Society and Science. UK:
Cambridge Scholars Publishing.
Clarkson, M. B. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy
of Management Review, 20(1), 92–117.
Cowen, S.S., Ferreri, L.B., dan L.D. Parker. 1987. "The Impact Of Corporate Characteristics On Social Responsibility
Disclosure: A Typology And Frequency-Based Analysis". Accounting, Organisations and Society. Vol. 12 No. 2,
pp. 111-122.
Creswell, J. W, 2003. Research Design Qualitative, Quantitative and Mixed Methods Approaches 2nd Edition. Sage
Publication Thousand Oaks, California.
Dahlsrud, A 2006. "How Corporate Social Responsibility is Defined: an Analysis of 37 Definitions". http://csrnorway.no/papersl2007_dablsrud_CSR.pdf. Diakses tanggal 20 Januari 2010
Daniri, Mas Achmad. (2008). Jumal Galang: Standarisasi Tanggung Jawab Sosial Perusahaan. Depok: PlRAC, Vol. 3
No.3. 18
Darmadji, Stevanus Hadi. (2002). CSR Sebagai Bentuk Pertanggungjawaban Organisasi Bisnis Terhadap
Stakeholder. Buletin Ilmiah Universitas Surabaya. 
Darmawati, Deni. 2008. "Pengaruh Karakteristik Perusahaan dan Faktor Regulasi Terhadap Kualitas
lmplcmcntasi Corporate Governance. " Makalah disampaikan pada Simposium Nasional Akuntansi IX,
Padang, 23-26 Agustus 2006.
Deegan, C dan M. Rankin, 1996. "The Materiality of Environmental Information to Users of Annual Report." Accounting,
Auditing and Accountibility Journal, Vol. 10, No.4, Hal. 562-583.
Deegan, C. 2002. "Introduction the Legitimising Efect of Social and Environmental Disclosure – a Theoritical Foundation".
Accounting, Auditing and Accountability Journal.Vol. 15 No. 3 pp. 282-311.
Donaldson, T dan Presston, L. 1995. "The Stakeholder Theory of The Corporation: Concepts, Evidence, Implications."
Academy of Management Review. 20: 65-91.
Dowling, J. and Pfeffer, J. 1975. "Organizational Legitimacy: Social Values and Organizational Behaviour. "Pacific
Sociological Review. Vol. 18. pp. 122-136.
Dusuki, A.W.,& Dar, H, (2005). Stakeholders' perceptions of Corporate Social Responsibility of Islamic Banks: Evidence
From Malaysian Economy. International Conference on Islamic Economics and Finance.
Effendi, Subagio. (2009). Jurnal Galang: Evaluasi Alas Praktek Pelaporan Keberlanjutan Emiten dan Pengaruhnya terhadap
Tingkat Pengembalian Saham di Bursa Efek Indonesia. Depok: PIRAC Vol. 3 No.3.
Farook, Sayd & Lanis, Roman (2005), "Banking on Islam? Determinants of Corporate Social Responsibility Disclosure".
Working Paper of University of Technology, Sydney, PO. Box 123, Broadway, NSW 2007, Australia".
Fatah, Lalu Abdul. 2014. “Analisa Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Tangung jawab Sosial
(CSR-Disclosure) pada Laporan Tahunan Industri Perbankan Syariah dalam Prespektif Akuntansi Islam. Disertasi.
Jakarta
Fitria, Soraya & Hartanti, Dwi (2010), "Islam dan Tanggungjawab Sosial: Studi Perbandingan Pengungkapan
 Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks", Simposium Nasional
Akuntansi XIII Purwokerto 2010, Universitas Jenderal Soedirman Purwokerto.
Freeman, R. Edward. 1994. Strategic Management: A stakeholders Approach. Boston.
Friedman, Milton 1982. Capitalism and Freedo. The University of Chicago Press, Ltd., London
Ghozali, I dan A. Chariri. 2007. Teori Akuntansi, Semarang : Badan Penerbit Universitas Diponegoro.
.
Ghozali, I dan Anis, C. 2007. Teori Akuntansi. Badan Penerbitan Undip, Semarang Gray, R., Kouhay. R, dan Lavers. S.
1995. "Corporate Social and Environmental Report., Accounting and Environmental Finance and Accounting.”
British Accounting Rev iew. Vol. 34. Pp. 357-386.
Ghozali, I. 2005. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan. Penerbit Universitas
Diponegoro
Ghozali, I. 2007. Analisis multivariate dengan Program SPSS. Semarang: Badan Penerbit Fakultas Ekonomi Universitas
Diponegoro.
Global Reporting Initiative. (2006). Sustainability Reporting Guidelines version 3.0 Amsterdam, The Netherland.
Gray, R., Owen, D., & Adams, C. (1996). “Accounting and Accountability”. Hemel Hampstead: Prentice Hall. 
Gray, R., R. Konhy, dan S. Lavers. 1995. "Corporate Social and Environmental Reporting. A Review of the Literature and a
Longitudinal Study of UK. Disclosure". Accounting, Auditing and Accountability Journal. Vol. 8. No. 2. pp. 47-77.
Guler Aras & David Crowther (2008). “Governence and Sustainibility an investigastion into the relationship between
coporate governance and coporate sustainability., www.emerladdinsight.com.
Guthrie, et. aL 2004. "Using content analysis as a research method to inquire into intellectual capital reporting "Journal of
Intellectual Capital.Vol, 5.No. 2. Pp 282-293.
Guthrie, J dan Parker L.D, 1989. "Corporate Social Responsibility: A Rebuttal of Legitimacy Theory." Accounting and
Business Research, Vol. 19, No. 76, Hal. 342-352
Hackston, D and M. J. Milne. 1996. "Some Determinants of Social and Environmental Disclosure in New Zealand
Companies". Accounting, Auditing and Accountability Journal. Vol. 9, No.1, pp. 77-108.
Hadi, N. dan A. Sabeni. 2002. "Analisa Faktor-Faktor yang Mernpengaruhi Luas Pengungkapan Sukarela Dalam
Laporan Tahunan Perusahaan Go Publik di Bursa Efek Jakarta". Jurnal Maksi. Vol. l.Hlmn. 90-105.
Haniffa, R & Hudaib, M. (2004). Disclosure Practices of Islamic Financial Institutions: An Expiatory Study. Working
Paper Series No. 04132.
Haniffa, R. (2002). Social Reporting Disclosure- An Islamic Perspective. Indonesian Management & Accounting Research 1
(2), pp. 128-146.
Harahap, S. S & Basri, Yzwar Z. (2004), "Socio-Economic Disclosure in Annual Reports of Indonesian Banks; A
Comparison of a Covensional Banks & an Islamic Banks", Paper presented in IIUM Accounting Conference II
2004, Malaysia.
Harahap, S. S (2003), Akuntansi Sosial Ekonomi dan Akuntansi Islam, presented at the 3rd national conference "Second",
organized by student government, Faculty of Economics, The University of Indonesia, February.
Harahap, S. S, (2008), “Kerangka Teori Akuntansi Syariah” Jakarta: Penerbit Quantum
Harahap, S. S. & Gunawan Juniati (2005), "An Examination of Corporate Social - Enveronmental Disclosure in Annual
Reports of Indonesian, Malaysia and Australian Islamic Banking", International management & Accounting
Research Vol. 4, No. 1. January 2005, Pp. 73-99.
Harahap, S. S. & Chowdhury, M.A. (2010), "Social Accounting in Islamic Political Economy", Journal of Accounting
Theory, School of Business, Cape Breton University, Nova Scotia, Canada.
Harahap, S. S. (1997), Akuntansi Islam: Jakarta: Bumi Aksara.
Harahap, S. S. (2001), Menuju Perumusan Akuntansi Islam, Jakarta: Penerbit Quantum
Harahap, S. S. (2001a), Disclosure of Islamic values through Annual Report, a case study at the Bank Muamalat Indonesia,
presented in International Conference "Islam and Information System", IIU Kuala Lumpur.
Harahap, S.S. and Grace N. K. (2003 forth coming) The Relationships between Social Economic Disclosure to Size,
Liquidity and Solvability of Chemistry Companies Listed at JSX.
Hasibuan, M. R. 2001. "Pengaruh Karakteristik Perusahaan Terhadap pengungkapan Sosial (Social Disclosure) Dalam
Laporan Tahunan.
Hendricksen, E. S & Breda, Michael. (1991). Accounting Theory. United States: Southern Methodist University. 
International Journal of Creative Research and 
Imron, Iman. 2014. “Pengaruh Keadilan Organisasional dan Iklim Organisasi Dimediasi oleh Prinsip Ekonomi Islam
terhadap Kualitas Kerjasama Tim pada Koperasi Islami di Jakarta” Disertasi Tidak Dipublikasikan, Universitas
Trisakti, Jakarta.
Indira, J. dan D. Apriyanti. 2005. “Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Kinaerja Keuangan". Jurnal
Maksi. Vol. 5. No. 2. Hlm. 227-243.
Jensen, M.C. dan W. H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership
Structure”. Journal of Financial Economics. VoI 3. No 4. Pp. 305-306.
Jones, Gareth, R., and Jennifer, M.G. 2003. Contemporary Management. Third Edition. McGraw-Hill.
Jose. A, dan Shang-Mei L. 2006. "Environmental Reporting of Global Corporations: A Content Analysis based on Website
Disclosure". Journal of Business Ethics. Vol 72. pp. 307-321
Kadir 2016, “Statistika Terapan : Konsep, Contoh dan Analisis Data dengan Program SPSS/Lisrel dalam penelitian. Jakarta.
Rajawali Pers.
Komar, Saeful (2004), “Akuntansi Pertanggungjawaban Sosial (Social Responsibility Accounting) dan Korelasinya dengan
Akuntansi Islam”, Media Akuntansi, Edisi 42/Tahun XI, hal 54-58.
Kurniawan, Melissa & Wibowo, Daryanto Hesti (2010), "Analisis on Accounting Conservatism and CSR Disclosures of
Indonesian Banks Listed on IDX from 2004 to 2007", Journal of Applied Finance and Accounting 2 (2) 13-30.
Kwesi, Kwasi Dartey (2006) “Coporate SocialResponsibility in Ghana” International journal of Business and science Vol.2
No.17. www.ijbssnet.com
lkatan Akuntan Indonesia. (2007). Pernyataan Standar Akuntansi Keuangan No. 101-106. Jakarta: Salemba Empat.
Lord Holme and Richard Watts (2000), " Corporate Social responsibility: Making Good Business Sense", The World
Business Council for Sustainable Development, January 2010
Marwata. 2001. "The Relation of Company Characteristics and the Quality of Voluntary Disclosure in Annual
Report of Public Registered Company In Indonesia." Simposium Nasional Akuntansi IV 77.
Maryanti, Tati (2011), “Faktor Sosial Ekonomi yang mempengaruhi Penurunan Kemiskinan di Indonesia dalam Persfektif
Islam” Disertasi tanpa publikasi, Program Doktor Islamic Ekonomi & Finance, Universitas Trisakti, JAKARTA.
Mathews, M. R, 1997. 'Twenty-five years of Social and Environmental Accounting Research, is There a Silver
Jubblee to Celebrate?" Accounting, Auditing and Acountability, Vol. 10:4, pp. 481-531.
Mathews, M.R. 1996. “Twenty-Five Years of Social and Environmental Accounting Research. Is There a Silver Jubilee
to Celebrate?". Accounting, Auditing and Accountability Joumal. Vol. 10 No.4. pp. 481-531
Milne, M. J dan D.M Patten, 2002. "Securing Organizational Legitimacy Experimental Decision Case Examining The
Impact of Environmental Disclosure”. Accounting, Auditing and Accountability Journal, Vol. 15, No.3, Hal 372-
405
Mingka, Agustianto, 2013. “Maqashid Syariah dalam ekonomi dan keuangan syariah”., Iqtishad Publishing, Jakarta.
Moir, L. 2001. "What Do We Mean By CSR?". Corporate Governance. Vol. 1. No.2. pp. 16-22
Muhammad Syafi'i Antonio, Bank Syari'ah bagi Bankir dan Praktisi Keuangan, cet. I, (Jakarta: Tazkia Institute, 1999), hal. 
Mulyadi. 2002. Auditing: Jilid 1 Edisilinam, Jakarta: SalembaEmpat
Ndaruning puri Wulandari. 2005. Pengaruh Indikator Mekanisme Corporate Governance Terhadap Kinerja Perusahaan
Publik Di Indonesia. TESIS.S2 Program Studi Megister Sains Akuntansi. Univ. Diponegoro. 2005
Novita dan Chaerul D. Djakman, 2008. "Pengaruh Struktur Kepemilikan terhadap Luas Pengungkapan Tanggung Jawab
Sosial (CSR Disclosure) pada Laporan Tahunan Perusahaan; Studi Empirisp ada Perusahaan Publik yang Tercatat
di Bursa Efek Indonesia tahun 2006." Makalah di sampaikan pada Simposium Nasional Akuntansi XI, Pontianak,
22- 25 Juli 2008.
Nurlela, Rika dan Islahuddin, 2006, "Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan
Presentase Kepemilikan Manajemen Sebagai Variabel Moderating", Jurnal Universitas Syah Kuala.
O'Donovan, G. 2002. "Environmental Disclosure in the Annual Report: Extending: them Aplicability and Predictive Power
of Legitimacy Theory." Accounting, Auditing & Accountability Journal. Vol. is. No.3. pp. 344-371.
OECD, 1999. OECD Principles of Corporate Governance. Patten, D. M. 1992. "Intra-industry Environmental Disclosure
in Response to the Global Climat Changes.
Othman, Rohana & Thani, AzlanMd (2010), "Islamic Social Reporting of Listed Companies in Malaysia", International
Business & Economics Research Journal – April 2010 Volume 9, Number 4 – 135.
Owen, David. 2005. CSR After Enron: "A Role for the Academic Accounting Profession?". Working Paper. Sosial Science
Research Network
Parker. L.D. (1987), "The Impact of Corporate Characteristic on Social Responsibility Disclosure: A Typology and
Frequency Based Analysis", Accounting, Organization and Society. Vo1. 12 No.2
Patten, D.M. (1991), "Exposure, Legitimacy, and Social Disclosure", Journal of Accounting and Public Policy, Vol. 10
Pemerintah Indonesia, 2007. UU Nomor 40 Tahun 2007 tentang Perseroan Terbatas.
Peraturan Pemerintah Republik Indonesia Nomor 64 Tahun 1999 tentang Perubahan Atas Peraturan Pemerintah Nomor 24
Tahun 1998 Tentang Informasi Keuangan Tahunan Perusahaan.
Prosperity Index 2016 dari Legatum Institut http://databoks.katadata.co.id/datapublish/2016/11/23/2016-kemakmuranindonesia-peringkat-4-di-asean
PSAK 100 sd 106 Tentang Akuntansi Syariah, IAI, Jakarta 2010.
Ramanathan, K.V. (1976), "Toward A Theory of Corporate Social Accounting", The Accounting Review, Vol. 5l No.3
Riadi,Edi 2018 “Statistik SEM Structur Equation Modeling dengan LISREL”.Penerbit Andi Yogyakarta.
Reverte, C. 2008. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Finns", Journal
of Business. Ethics (2009) 88:351-366 DOI 10.1007/s10551-008-9968-9.
Roberts, R.W. (1992), "Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder
Theory", Accounting, Organization and Society, Vol. 17 No. 6 pp.595-612.
Said, Roshima., Yuserrie Hj Zainuddin, dan Hasnah Haron. 2009. "The Relationship between Corporate Governance
Characteristics in Malaysian Public Listed Companies". Social Responsibility Journal. Vo1.5, No.2, hal. 212-226.
Saidi dan Abidin (2004). “Menjadi Bangsa Pemurah : Wacana praktek kedermawanan Sosial di Indonesia, Jakarta.
Piramedia.
Santoso, Budi, 2011. “Wakaf untuk perusahaan Model CSR Islam untuk pembangunan Berkelanjutan”.Penerbit Universitas
Brawijaya Press.
Santoso, Singgih, 2018 “Konsep Dasar dan Aplikasi SEM dengan AMOS 24”. Buku diterbitkan PT.Alex Media
Komputindo, Jakarta.
Santoso, Singgih, 2018 “Menguasai SPSS versi 25”. Buku diterbitkan PT.Alex Media Komputindo, Jakarta.
Sarwono, Jonathan 2018 “Statistik untuk Riset Skripsi. SPSS,AMOS,Lisrel,Smart PLS dan Eviews. Penerbit
Andi.,Yogyakarta.
Sayekti, Yosefa, 2007. "Pengaruh CSR Disclosure Terhadap Earning Response, Coefficient". Simposium Nasional
Akuntansi X. Makasar
Sayekti, Yosefa. (2011). “Strategic Corporate Social Responsibility (CSR) : Slack Resources, Kinerja Keuangan, dan Earning
Response Coefficient”. Disertasi. Fakultas Ekonomi. Universitas Indonesia.
Scott and Josep, 2022; Financial Resource Availability and Coporate Social Reponsibility Expenditure in a Sub-Saharan
Economy: The in Institutional difference Hypotesis” in Strategic Management Journal USA.
Sekaran Uma. (2003). Research Method For Business: A Skill-Building Approach. John-Wiley & Son, Inc, 4th (US).
Sembiring, E. R. 2005. "Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Studi Empiris pada
Perusahaan yang Tercatat di Bursa Efek Jakarta". Simposium Nasional Akuntansi 8. Solo
Setyono, Joko & Muh. Ghafur. (2004). Implementasi Corporate Social Responsibility (CSR) Bank Syariah dan Non-Syariah
di Indonesia Yogyakarta: UIN Sunan Kalijaga.
Singhvi, S. S., and H. B. Desai. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting
Review 46 (1): 129-138.
Siswanto Sutoyo, & Aldridge, E John. 2005. Good Corporate Governance: Tata Kelola Perusahaan Yang Sehat. PT
Damar Mulia Pustaka. Jakarta.
Staden, Van C.J. 2000. “The value added statement: bastion of social reporting or dinosaur of financial reporting.
Department of Accountancy and Business Law College of Business Massey University
Suharto, Edi. (2006). Pekerjaan Sosial Industri, CSR, dan ComDev. Supomo, Sita. (2004). Corporate Social
Responsibility (CSR) dalam Prinsip GCG Forum for Corporate Governance in Indonesia (FCGI),
www.republika.or.id diakses pada 25 Desember 2009.
Suripto, Bambang. 1999. “Pengaruh Karakteristik Perusahaan terhadap Luas Pengungkapan Sukarela dalam Laporan
Tahunan”. Simposium Nasional Akuntansi II
Syarifudin & Siradj ; 2015. “Argumentasi Hukum Jaminan Produk Halal” Jurnal Bimas Islam Vol.8 No.1 Hal. 31-32
Thomas, Andrew, P. 1991. Toward A Contingency Theory of Corporate Financial Reporting Systems. Accounting, Auditing
& Accountability Journal, Vol. 4, No. 4, pp. 40–57.
Thomson Reuters (2016)., State of the Islamic Gobal Economy Report.,Supported by Dubai the capital of Islamic economic;
https://ceif.iba.edu.pk/pdf/ThomsonReuters-stateoftheGlobalIslamicEconomyReport201617.pdf 
Tuanakotta,M.T (2011).,”Berpikir Kritis dalam Auditing” penerbit Salemba Empat,Jakarta.
Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1992
tentang-Perbankan.
Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 tentang Perbaakan Syariah.
Utomo, M. 2000. "Praktek Pengungkapan Sosial Pada Laporan Tahunan Perusahaan di Indonesia (Studi Perbandingan
Antara Perusahaan High Profile dan Low Profile)". Simposium Nasional Akuntansi IV. IAI
Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics 5 (December): 179-194.
Vogel, David. (2005), The Market for Virtue: The Potential and Limits. of Corporate Social Responsibility. Washington,
DC; Brookings Institution.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten-year perspective. The Accounting Review, 65(1),
131-156.
WBCSD. "Corporate Social Responsibility: Meeting Changing Expectations".
htlp:llwww.wbcsd.org/DocRoot/hbdfl9Txhmk3kDxBQDWW/CSRmeeting.pdf diakses tanggal l0 Mei 2010.
Wibisono, Yusuf. (2007). Membedah Konsep dan Aplikasi Corporate Social Responsibility. Cetakan Kedua. Gresik:
Fancho Publishing.
Widiastuti, H. (2010), "Manfaat Pengungkapan Informasi bagi Komunitas Investasi: Suatu Sintesis", Dian Ekonomi,
Vol. VI No. 2
Wolk, Harry I., Michael Tearney, and James L. Dodd. 2001. Accounting Theory: A Conceptual and Institutional Approach.
South-Western College Publishing.
Wong, Hong Meng. (2007). Religiousness, Love of Money, and Ethical Altitudes of Malaysian Evangelical Christians in
Business (online). Springer Netherlands, Vol 81 page 169-191.
Zeff, S. A. 1999. "The Evolution of The Conceptual Framework for Business Enterprises in The United States".
Accounting Historians Journal. Vol. 26; No 2. pp. 89-131
Zubairu, EtAl (2011), "Social Reporting Practices of Islamic Banks in Saudi Arabia", International Journal of Business
and Social Science Vol. 2 No. 23 (Special Issue – December 2011) 193.
citation:   Budiandru, budiandru dan Yuswar Z.B, Yuswar dan Bambang Budhijana, Bambang dan Tatik 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     
document_url: http://repository.uhamka.ac.id/id/eprint/4311/1/IJCRS-3.10.10%20DISERTASI.pdf