Factors Affecting the Quality of Islamic Social Reporting Disclosure:Study at Listed Companies in Jakarta Islamic Index

Abstract

This research was aimed to identify factors affecting disclosure quality of Islamic Social Reporting (ISR). There were four factors suspected to influence disclosure ISR quality, i.e. the board of independent commissioners, liquidity, company growth, the age of the company and the size of the company. The samples in this study were taken by using purposive sampling technique. Data analysis techniques used are multiple regression analysis methods. The results showed that the liquidity and the size of the firm had significant effect on the quality ISR disclosure. It means that the better the liquidity of the company the better the quality ISR disclosure and the bigger of the firm the better the quality ISR disclosure.

Keywords: Lliquidity,  the size of the company,and the quality of ISR