MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

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Field Value
 
Title MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA
 
Creator Anggraeni, Dian Yuni
Kartika, Rayna
Yuskar, Yuskar
 
Subject
CSR; ISR; Stakeholder Theory; Religion; Muslim CEO; Disclosure; Corporate Governance.
 
Description Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor Faculty of Economics Andalas University
 
Date 2020-09-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/6089
10.25105/mraai.v20i2.6089
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 20, No 2 (2020): September; 169-184
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/6089/pdf
 
Rights Copyright (c) 2020 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

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