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Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies

This study aims to assess the extent and quality of corporate social responsibility (CSR) disclosure practices of Shari’ah Compliant Companies (ShCCs) in Indonesia. Further, the study examines the factors influencing the extent and quality of CSR disclosure of ShCCs in Indonesia. A checklist compris...

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Main Authors: Ameraldo, Fedi, Mohd Ghazali, Nazli Anum
Format: Article
Language:English
English
Published: Universiti Malaysia Sarawak 2021
Subjects:
HF5717 Business communication
Online Access:http://irep.iium.edu.my/93725/1/93725_Factors%20influencing%20the%20extent%20and%20quality.pdf
http://irep.iium.edu.my/93725/2/93725_Factors%20influencing%20the%20extent%20and%20quality_SCOPUS.pdf
http://irep.iium.edu.my/93725/
https://publisher.unimas.my/ojs/index.php/IJBS/article/view/3775
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spelling my.iium.irep.937252021-11-15T08:26:32Z http://irep.iium.edu.my/93725/ Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies Ameraldo, Fedi Mohd Ghazali, Nazli Anum HF5717 Business communication This study aims to assess the extent and quality of corporate social responsibility (CSR) disclosure practices of Shari’ah Compliant Companies (ShCCs) in Indonesia. Further, the study examines the factors influencing the extent and quality of CSR disclosure of ShCCs in Indonesia. A checklist comprising of 33 items was constructed to measure the extent and quality of disclosure. Using data from the year 2014 annual reports of 100 ShCCs in Indonesia, the results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia were low with more than half of the sample companies scored less than 50% for extent of disclosure and all sample companies scored less than 50% for quality of disclosure. The multiple regression analysis revealed that award and leverage had an impact on the extent and quality of CSR disclosure. The findings indicate the need for improvement in the disclosure practice in annual reports of ShCCs. The relevant regulatory authority may issue guidelines and monitor companies’ compliance to the guidelines to assist companies in enhancing CSR disclosure. Continuous and concerted efforts by the regulatory authority and ShCCs are necessary to ensure achievement of social transparency and accountability. This in turn may propel the development of Islamic capital market to the next level. Universiti Malaysia Sarawak 2021-08-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/93725/1/93725_Factors%20influencing%20the%20extent%20and%20quality.pdf application/pdf en http://irep.iium.edu.my/93725/2/93725_Factors%20influencing%20the%20extent%20and%20quality_SCOPUS.pdf Ameraldo, Fedi and Mohd Ghazali, Nazli Anum (2021) Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies. International Journal of Business and Society, 22 (2). pp. 960-984. ISSN 15116670 https://publisher.unimas.my/ojs/index.php/IJBS/article/view/3775 10.33736/ijbs.3775.2021
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
topic HF5717 Business communication
spellingShingle HF5717 Business communication
Ameraldo, Fedi
Mohd Ghazali, Nazli Anum
Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies
description This study aims to assess the extent and quality of corporate social responsibility (CSR) disclosure practices of Shari’ah Compliant Companies (ShCCs) in Indonesia. Further, the study examines the factors influencing the extent and quality of CSR disclosure of ShCCs in Indonesia. A checklist comprising of 33 items was constructed to measure the extent and quality of disclosure. Using data from the year 2014 annual reports of 100 ShCCs in Indonesia, the results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia were low with more than half of the sample companies scored less than 50% for extent of disclosure and all sample companies scored less than 50% for quality of disclosure. The multiple regression analysis revealed that award and leverage had an impact on the extent and quality of CSR disclosure. The findings indicate the need for improvement in the disclosure practice in annual reports of ShCCs. The relevant regulatory authority may issue guidelines and monitor companies’ compliance to the guidelines to assist companies in enhancing CSR disclosure. Continuous and concerted efforts by the regulatory authority and ShCCs are necessary to ensure achievement of social transparency and accountability. This in turn may propel the development of Islamic capital market to the next level.
format Article
author Ameraldo, Fedi
Mohd Ghazali, Nazli Anum
author_facet Ameraldo, Fedi
Mohd Ghazali, Nazli Anum
author_sort Ameraldo, Fedi
title Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies
title_short Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies
title_full Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies
title_fullStr Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies
title_full_unstemmed Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian Shari'ah compliant companies
title_sort factors influencing the extent and quality of corporate social responsibility disclosure in indonesian shari'ah compliant companies
publisher Universiti Malaysia Sarawak
publishDate 2021
url http://irep.iium.edu.my/93725/1/93725_Factors%20influencing%20the%20extent%20and%20quality.pdf
http://irep.iium.edu.my/93725/2/93725_Factors%20influencing%20the%20extent%20and%20quality_SCOPUS.pdf
http://irep.iium.edu.my/93725/
https://publisher.unimas.my/ojs/index.php/IJBS/article/view/3775
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score 13.211869

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