eprintid: 8356
rev_number: 8
eprint_status: archive
userid: 1736
dir: disk0/00/00/83/56
datestamp: 2021-04-16 16:06:51
lastmod: 2021-04-16 16:06:51
status_changed: 2021-04-16 16:06:51
type: article
metadata_visibility: show
creators_name: Budiandru, Budiandru
creators_orcid: 0000-0002-9233-1557
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
title: Factors Affecting Islamic Social Reporting in the Halal Industry Sector
ispublished: pub
subjects: C
subjects: CB
divisions: Akuntansi
abstract: islamic  social  reporting  is  a  measure  of  Islamic-based  social  performance  reporting  in  each  company.  Increased disclosure of Islamic social interpretation will influence investor decisions. This study aims to analyze what  factors influence the declaration of Islamic corporate social responsibility. The data used is the annual report of companies registered in thehalal industry  sector  from  2013  to  2018  with  44  selected  companies.  This  study  uses  a  random  effect  model  (REM).  The  analysis results  show  that  the  halal  lifestyle,  profitability,  and  leverage  are  significant  in  disclosing  Islamic  corporate  social responsibility. Implementation of ISR disclosure as a form of accountability is based on principles and philosophies following Islamic  Sharia.  Therefore,  companies  must  improve  their  financial  performance  to  enhance  corporate  social  responsibility disclosure quality, which is very important for stakeholders in investing.
date: 2021-04
official_url: https://turcomat.org/index.php/turkbilmat/article/view/1841
full_text_status: public
publication: 4521Turkish Journal of Computer and Mathematics Education
volume: 12
number: 3
pagerange: 4521-4529
refereed: TRUE
citation:   Budiandru, Budiandru  (2021) Factors Affecting Islamic Social Reporting in the Halal Industry Sector.  4521Turkish Journal of Computer and Mathematics Education, 12 (3).  pp. 4521-4529.      
document_url: http://repository.uhamka.ac.id/id/eprint/8356/1/Factors%20Affecting%20Islamic%20Social%20Reporting%20in%20the%20Halal%20Industry%20Sector.pdf