Disclosure of Islamic Social Reporting Through Islamic Corporate Governance and Profitability

Rihfenti Ernayani

Abstract

This research is motivated by the importance of Islamic Social Reporting as a form of corporate concern for the community. This study aims to reveal Islamic Social Reporting through Islamic Corporate Governance and Profitability. This study uses a purposive sampling method from companies listed on the Jakarta Islamic Index in 2015-2019. There are 16 companies as samples in this study. In this study, Islamic Corporate Governance uses indicators of the size of the board of commissioners, the composition of the board of commissioners and the audit committee. While profitability uses the indicator of return on assets (ROA). This study uses multiple linear regression analysis method and the results show that simultaneously Islamic corporate governance and profitability have a significant effect on the disclosure of Islamic social reporting, while partially Islamic corporate governance and profitability have a positive and significant effect on the disclosure of Islamic social reporting. This is because with the high level of profitability and good corporate governance, the company can disclose Islamic social reporting which will also be good.

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