Pengaruh Mekanisme Corporate Governance , Kinerja Keuangan, Kinerja Lingkungan, Ukuran Perusahaan Terhadap Pengungkapan Islamic Social Reporting pada Daftar Efek Syariah Tahun 2018 -2021

Abstract

This study aims to analyze the effect of Corporate Governance Mechanism, Financial Performance, Environmental Performance, Company Size On The Disclosure Of Islamic Social Reporting. This study uses a sample of Sharia Stock Exchange during the 2018 -2021 period. There are 424 companies listed on the Sharia Stock Exchange. A total of 27 companies Sharia Stock Exchange were sampled in this study. The sampling technique used in this study is the side purposive method. The data used in this research is secondary data. Research data were obtained from the websites www.idx.co.id and companies website. Data obtained and collected is then processed using the SPSS version 25 application. The results showed that corporate governance mechanism with a significance value of 0,003 had effect on the disclosure of islamic social reporting, financial performance with a significance value of 0,576 had no effect on the disclosure of islamic social reporting, environmental performance with a significance value of 0,093 had effect on the disclosure of islamic social reporting, company size with a significance value of 0,001 had effect on the disclosure of islamic social reporting