DOES EXISTING ISLAMIC SOCIAL REPORTING INDEX BETTERTO ARTICULATE SHARIA VALUE?

نویسندگان

چکیده

Purpose: This study aims to investigate the Islamic Social Reporting index whether it reflects sharia value implementation within companies listed in Jakarta Index compare Sustainability Award winner. Design/methodology/approach: Data was taken from and those whom awarded as first second place Award. research uses quantitative approach test consistency of Sharia implemented JII Sustainable Awardee companies. Using content analysis, hypothesis is one sample t-test. Findings: shows that there ISR disclosure difference between SRA awardee The outperforms companies, which claimed holding running business. paper contributes stakeholder literature by reshape based on shariah relation social responsibility practices. findings are noteworthy investor concern with through concise consistent rules. provides insights how organization manage redesign its indexing using more advanced methodology well adapted instead adopted other guidelines without sufficient methods. There items company naturally does not want disclose. So, cannot be detected information disclosed company. As a result, measurements may become biased. Originality: give additional insight even assessment need reconstruct provide fruitful for investor. We recommend considering method reflect value.

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ژورنال

عنوان ژورنال: International journal of advanced research

سال: 2022

ISSN: ['2707-7802', '2707-7810']

DOI: https://doi.org/10.21474/ijar01/14478