PERAN KEPATUHAN TERHADAP SYARIAH ISLAM DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Abstrak
ABSTRACT
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The concept of tawhid, equity and khilafah in Islam have noticeable implications on the concept of CSR. As a group of individual, company’s responsibilities do not only related to maintaining the interest of its shareholders/owners but also maintaing the interest of other stakeholders including employees and community as well as maintaining the order of the environment. The objective of this study is to investigate the role of shariah compliance in influencing CSR disclosure level. Secondary data related to CSR practice, shariah compliance, corporate governance, firm size and profitability were documented from 108 annual reports of 54 companies listed in the IDX year 2018-2019. A multiple regression analysis was carried out to test the impact of shariah compliance and the remaining variables on CSR disclosure. The result show several findings. Firstly, companies listed in the Jakarta Islamic Index have higher level of CSR disclosure than those listed in the IDX non-JII. Secondly, shariah compliance, firm size and profitability have positive impact on CSR disclosure. Thirdly, corporate governance does not have impact on CSR disclosure. Lastly, this study provides empirical evidence for the application of Islamic principles on determining CSR practiced by companies listed in the IDX.
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Keywords                   : CSR disclosure, Islam, shariah compliance, sustainability
Correspondence to       : sartini.w@act.uad.ac.id
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ABSTRAK
Konsep tauhid, keadilan dan khilafah dalam Islam memiliki implikasi terhadap konsep CSR. Perusahaan sebagai kumpulan orang tidak hanya memiliki tanggung jawab untuk menjaga kepentingan pemilik/pemegang saham, namun juga kepentingan stakeholder lainnya seperti karyawan dan masyarakat serta menjaga keseimbangan lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan terhadap syariah Islam terhadap tingkat pengungkapan CSR. Data sekunder yang berhubungan dengan pengungkapan CSR, kepatuhan syariah, corporate governance, ukuran perusahaan dan profitabilitas didokumentasikan dari 108 laporan tahunan 54 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2019. Analisis regresi linier berganda digunakan untuk menganalisis pengaruh kepatuhan syariah dan variabel lainnya terhadap pengungkapan CSR. Hasil dari analisis tersebut menunjukkan beberapa temuan. Pertama, perusahaan yang terdaftar di Jakarta Islamic Index memiliki tingkat pengungkapan CSR yang lebih tinggi dibandingkan perusahaan terdaftar di IDX non-JII. Kedua, kepatuhan terhadap syariah Islam, ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pengungkapan CSR. Ketiga, corporate governance tidak berpengaruh terhadap pengungkapan CSR. Terakhir, penelitian ini berhasil memberikan bukti empiris aplikasi prinsip-prinsip Islam dalam menentukan tingkat pengungakpan CSR yang dipraktikkan oleh perusahaan-perusahaan yang terdaftar di IDX.
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Kata Kunci                 : Islam; kepatuhan ;Pengungkapan CSR ;sustainabilitas ;syariah
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