印尼伊斯兰指数公司的社会责任披露

A. Okfitasari, Ety Meikhati, Novi Widyawati
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引用次数: 2

摘要

本研究旨在利用ISR指数分析雅加达伊斯兰指数(Jakarta Islamic Index, JII)上市公司的社会报告披露水平。本研究是描述性研究,即试图描述和解释基于六个标准的ISR指数得分结果:资金与投资,产品与服务,员工,社会,环境和公司治理。本研究对象为2014-2016年JII期上市公司。本研究采用的抽样方法是目的抽样法。研究结果表明,在JII上市的21家公司对6项ISR指标标准披露最多的是环境标准。这证明在JII上市的公司具有环境社会责任意识。总体而言,21家JII企业的ISR指数平均披露情况并不好,仅为47.80%。这表明仍有许多ISR指标项目没有完全披露。结果还显示出ISR指数增加的趋势。这种情况证明了企业根据伊斯兰教法的社会责任义务意识的增强。这种情况证明了企业根据伊斯兰教法的社会责任义务意识的增强。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Social responsibility disclosure of Indonesian Islamic Index Company
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.
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