Pengungkapan Islamic Social Reporting: Perusahan yang Listing di Jakarta Islamic Index Indonesia

Abstract

Islamic Social Responsibility is a form of social responsibility from an Islamic perspective, which includes a relationship to God, ummah, and the environment. This research is aimed to determine the disclosure level of ISR in companies listed in Jakarta Islamic Index (JII) using ISR index. This research is descriptive research, that is research which try to describe and interpret result of ISR Index score based on six criteria, with purposive sampling method. The population of this study are all companies listed in JII period 2012-2016. The result of research show that the most disclosure on the six ISR index criteria conducted by 16 companies listing in JII is environmental criteria. This proves that there is an awareness of the environmental social responsibility of companies listing in JII. Overall, the average disclosure of the ISR index on 16 JII firms has not been good, only 44,91%. This indicates that there are still many ISR index items that have not been fully disclosed, especially indicators according to Islamic principles. The results also show a tendency to increase the ISR index. This condition proves the increase of corporate awareness of the obligation of social responsibility according to sharia.