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Bukti Empiris Pengungkapan Sukarela pada Jakarta Islamic Index (JII)

WULANDITYA, PUTRI and Salman, Kautsar Riza and Farid, Mochammad (2012) Bukti Empiris Pengungkapan Sukarela pada Jakarta Islamic Index (JII). In: The 1st Islamic Economic and Finance Research Forum, UIN Sultan Syarif Kasim.

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Abstract

Indonesia continued to experience rapid growth in the business and Islamic financial institutions, including in the capital markets. Jakarta Stock Exchange (JSE) has launched Jakarta Islamic Index (JII) in 2000 which is a "benchmark" for stocks containing liquid stocks and fulfill the principles of Islamic Sharia. The disclosure shall be made in excess of established rules called voluntary disclosure. This study aims to empirically examine the factors that affect the wider voluntary disclosure, the firm size, liquidity ratios, leverage ratios, ROA, ROE, and the value of the company. The samples are listed in JII company in 2010 in two periods that have positive earnings by 35 companies. Furthermore, the data is processed by the software SPSS 12.0 for windows by using multiple regression analysis to examine the effect of independent variables on the dependent variable. This study obtained the results of the three variables that have a significant influence on the wider voluntary disclosure in the annual reports of the companies listed in JII is company size, ROE, and corporate value. While the other three variables, namely liquidity ratios, leverage ratios, and ROA have influence but not significantly. Of all samples, there were no special items sharia disclosed in the annual report.

Item Type: Conference or Workshop Item (Paper)
Subjects: 200 - RELIGION > 297 - ISLAM
300 - SOCIAL SCIENCE > 330 - ECONOMICS
Divisions: Lecturer
Depositing User: KAUTSAR RIZA SALMAN
Date Deposited: 10 Dec 2020 02:32
Last Modified: 10 Dec 2020 02:32
URI: http://eprints.perbanas.ac.id/id/eprint/7320

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