Quality Of Social Responsibility Disclosure Research Articles

Factors Affecting Islamic Social Reporting in the Halal Industry Sector

Islamic social reporting is a measure of Islamic-based social performance reporting in each company. Increased disclosure of Islamic social interpretation will influence investor decisions. This study aims to analyze what factors influence the declaration of Islamic corporate social responsibility. The data used is the annual report of companies registered in the halal industry sector from 2013 to 2018 with 44 selected companies. This study uses a random effect model (REM). The analysis results show that the halal lifestyle, profitability, and leverage are significant in disclosing Islamic corporate social responsibility. Implementation of ISR disclosure as a form of accountability is based on principles and philosophies following Islamic Sharia. Therefore, companies must improve their financial performance to enhance corporate social responsibility disclosure quality, which is very important for stakeholders in investing.

Determinants of Quality of Csr Disclosure in Indonesia Stock Exchange Companies

Nowadays, Indonesian’s companies put more attention to corporate social responsibility disclosure. The purpose of the study is to determine factors that affect the quality of social responsibility disclosure. This study uses multiple linear regression with SPSS 20 to analyze data. The population of the study is all companies listed on Indonesian Stock Exchange in 2014-2018. Total sample obtained using purposive sampling technique is 80 data samples, consisting of 16 companies for 5 years. This study found that partially industrial type affects the quality of social responsibility disclosure. Meanwhile, board gender diversity and slack resources do not affect the quality of social responsibility disclosure. This study also found that simultaneously, board gender diversity, industrial type, and slack resources affect the quality of social responsibility disclosure.

Institutional environment, internal control and corporate social responsibility disclosure quality: evidence from China

Institutional environment, internal control and corporate social responsibility disclosure quality: evidence from China