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首页> 外文会议>Annual International Conference on Accounting Research >Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES)
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Islamic Social Reporting Disclosure to Companies Registered in the List of Sharia Securities (DES)

机译：伊斯兰社会报告披露在伊斯兰教证券列表中注册的公司（DES）

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摘要

The existence of a company must give grace to all parties, which is reflected in the disclosure of ISR. The purpose of this study was to examine the effect of profitability, company size, industry type, environmental performance and institutional ownership on ISR. This research was conducted on companies listed on the 2013-2018 Sharia Securities List using purposive sampling and obtained 20 company samples. The method used is content analysis. The results showed that the profitability variable did not affect the ISR. It is possible that investors' interest in investing is greatly influenced by the level of profits derived by the company compared to ISR disclosures. Firm size variable influences ISR because by having sufficient assets, the company has the opportunity to disclose ISR in more detail. The type of industry variable does not affect the ISR, this is possible the view that the type of high profile industry does not require legitimacy from the public. Environmental performance variable has no effect on ISR, because management has the view that companies do not need to disclose environmental performance because it will not affect the compensation received from the government. Finally the variable institutional ownership affects the ISR, this is because institutional ownership is able to force companies to carry out social and environmental activities.
机译：公司的存在必须为所有各方提供恩典，这反映在ISR的披露中。本研究的目的是研究盈利能力，公司规模，产业类型，环境绩效和机构所有权对ISR的影响。本研究在2013-2018伊斯兰教证券列表中列出的公司使用有目的采样并获得了20家公司样本。使用的方法是内容分析。结果表明，盈利变量不会影响ISR。与ISR披露相比，投资者对投资的兴趣受到公司的利润水平的影响极大地影响。公司尺寸可变影响ISR由于拥有足够的资产，公司有机会更详细地披露ISR。行业变量的类型不会影响ISR，这可能认为高调行业的类型不需要公众的合法性。环境性能变量对ISR没有影响，因为管理层认为，公司不需要披露环境绩效，因为它不会影响政府收到的赔偿。最后，变量制度所有权影响了ISR，这是因为机构所有权能够强迫公司开展社会和环境活动。

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