Research Article
Social responsibility disclosure of Indonesian Islamic Index Company
@INPROCEEDINGS{10.4108/eai.27-4-2019.2285594, author={Antin Okfitasari and Ety Meikhati and Novi Widyawati}, title={Social responsibility disclosure of Indonesian Islamic Index Company}, proceedings={Proceedings of the 3rd English Language and Literature International Conference, ELLiC, 27th April 2019, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ELLIC}, year={2019}, month={7}, keywords={social reporting islamic company social responsibility disclosure}, doi={10.4108/eai.27-4-2019.2285594} }- Antin Okfitasari
Ety Meikhati
Novi Widyawati
Year: 2019
Social responsibility disclosure of Indonesian Islamic Index Company
ELLIC
EAI
DOI: 10.4108/eai.27-4-2019.2285594
Abstract
This research is aimed to analyze the disclosure level of Social Reporting in companies listed in Jakarta Islamic Index (JII) using ISR index. This research is descriptive research, that is research which try to describe and interpret result of ISR index score based on six criteria: Funding and Investment, Products and Services, Employee, Society, Environment and Corporate Governance. The population of this study are all companies listed in JII period 2014-2016. The sampling method used in this research is purposive sampling method. The result of research shows that the most disclosure on the six ISR index criteria conducted by 21 companies listing in JII is environmental criteria. This proves that there is an awareness of the environmental social responsibility of companies listing in JII. Overall, the average disclosure of the ISR index on 21 JII firms has not been good, only 47.80%. This indicates that there are still many ISR index items that have not been fully disclosed. The results also show a tendency to increase the ISR index. This condition proves the increase of corporate awareness of the obligation of social responsibility according to sharia. This condition proves the increase of corporate awareness of the obligation of social responsibility according to sharia
