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首页> 外文期刊>Research Journal of Finance and Accounting >Analysis of The Effect of Islamic Social Reporting (ISR) Disclosure on Company Financial Performance: Study at Listed Companies in Jakarta Islamic Index (JII) Period 2010-2017
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Analysis of The Effect of Islamic Social Reporting (ISR) Disclosure on Company Financial Performance: Study at Listed Companies in Jakarta Islamic Index (JII) Period 2010-2017

机译：伊斯兰社会报告（ISR）披露对公司财务业绩的影响分析：2010-2017年雅加达伊斯兰指数（JII）上市公司研究

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摘要

The purpose of this study is to obtain empirical evidence about the effect of the level of disclosure of Islamic Social Reporting (ISR) on Company Financial Performance at listed Companies in JII 2010-2017. The sampling technique used in this study was purposive sampling. The analytical tool used to test the hypothesis was path analysis. The result of this research show that; Disclosure of Islamic Social Reporting (ISR) and sales growth have a simultaneous effect on Return On Equity (ROE), its means the better the disclosure of ISR and the higher of the sales growth the higher the Return on Equity or the higher financial performance of the companies.
机译：本研究的目的是获得有关伊斯兰社会报告（ISR）披露水平对2010-2017年JII上市公司公司财务业绩的影响的经验证据。本研究中使用的抽样技术是有目的的抽样。用于检验假设的分析工具是路径分析。研究结果表明：伊斯兰社会报告（ISR）的披露和销售增长对股本回报率（ROE）同时产生影响，这意味着ISR的披露越好，销售增长越高，则股本回报率越高或财务业绩越高公司。

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