Iftinan, Aini Nadiah (2018) THE EFFECT OF COMPANY SIZE, COMPANY AGE, AND PROFITABILITY ON THE LEVEL OF ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE ON COMPANIES LISTED IN JAKARTA ISLAMIC INDEX (JII) FOR THE PERIOD 2012-2016. S1 thesis, Fakultas Ekonomi.
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Abstract
This research aims to analyze (1) the effect of company size on the level of ISR disclosure, (2) the effect of company age on the level of ISR disclosure, (3) the effect of profitability on the level of ISR disclosure, and (4) the effect of company size, company age, and profitability simultaneously on the level of ISR disclosure. The research design is a causative research. The data population in this research are taken from companies that issued sharia stock listed in the Jakarta Islamic Index (JII) in 2012-2016. A purposive sampling method is used as a sampling method and 60 companies are selected as the sample researches. The data analysis techniques is simple regression analysis and multiple linear regression analysis The results of this research indicate that (1) company size has a positive effect on the level of ISR disclosure (2) Company Age has a positive effect on the level of ISR disclosure, (3) Profitability has a negative effect on the level of ISR disclosure, (4) Company Size, Company Age, and Profitability simultaneously has a positive effect on the level of ISR disclosure.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Level of ISR Disclosure, Company Size, Company Age, Profitability |
| Subjects: | Umum > Penelitian Ilmu Sosial > Ekonomi > Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Akuntansi > Akuntansi |
| Depositing User: | Admin Akuntansi FE |
| Date Deposited: | 22 Oct 2018 07:57 |
| Last Modified: | 30 Jan 2019 17:22 |
| URI: | http://eprints.uny.ac.id/id/eprint/60709 |
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