ISLAMIC SOCIAL REPORTING (ISR) ANALYSIS IN INDONESIA AND MALAYSIA

AlIqtishad Jurnal Ilmu Ekonomi Syariah Pub Date : 2019-12-30 DOI:10.15408/aiq.v11i2.10630

Wiwit Ayu Nofitasari, Hikmah Endraswati

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引用次数: 2

Abstract

The purposes of this study are to examine the effect of company size, profitability, board of commissioners, proportion of independent commissioners, and frequency of meetings on the level of Islamic Social Reporting (ISR) in Indonesia and Malaysia and to test whether there is difference ISR in Indonesia and Malaysia. The sample of this study are 10 companies that issued sukuk at Indonesia Shariah Stocks Index and 8 companies on Malaysia Stock Exchange in 2013-2017. Multiple regression and different tests are used in this research as analysis techniques. The results show that the size of the company effects on the level of ISR in Indonesia positively but not in Malaysia. Profitability, board size, and the proportion of independent commissioners does not effect on ISR levels in Indonesia and Malaysia. The frequency of board of commissioners meetings effect on ISR levels in Indonesia and Malaysia positively and there is difference ISR in Indonesia and Malaysia. The implication of this research is that there is a need for regulations that regulate ISR disclosure in Indonesia to improve the quality of ISR disclosure to the stakeholders

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印尼和马来西亚的伊斯兰社会报道分析

本研究的目的是考察印尼和马来西亚的公司规模、盈利能力、董事会、独立董事比例和会议频率对伊斯兰社会报告(ISR)水平的影响，并检验印尼和马来西亚的ISR是否存在差异。本研究的样本是2013-2017年在印度尼西亚伊斯兰股票指数发行伊斯兰债券的10家公司和在马来西亚证券交易所发行伊斯兰债券的8家公司。本研究采用多元回归和不同检验作为分析技术。结果表明，印尼的公司规模对ISR水平有正向影响，而马来西亚的公司规模对ISR水平没有正向影响。在印度尼西亚和马来西亚，盈利能力、董事会规模和独立专员比例对ISR水平没有影响。董事会会议频率对印尼和马来西亚的ISR水平有正向影响，印尼和马来西亚的ISR存在差异。本研究的含义是，印度尼西亚需要制定监管ISR披露的法规，以提高向利益相关者披露ISR的质量

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AlIqtishad Jurnal Ilmu Ekonomi Syariah

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24 weeks