Faktor-faktor yang mempengaruhi pengungkapan informasi tanggung jawab sosial (CSR-Disclosure) pada laporan tahunan industri halal berdasarkan Tawhidi Episthemology Approach
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Yuswar Z. Basri
Pembimbing 2 : Bambang R. Budhijana
Subyek : Social responsibility of business;Corporate governance
Kata Kunci : company industry, halal lifestyle, CSR-disclosure, performance financial report, good corporate gove
Status Posting : Published
Status : Tidak Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2019_DS_DIE_222121205_Halaman-Judul.pdf | 19 | |
| 2. | 2019_DS_DIE_222121205_Lembar-Pengesahan.pdf | 1 | |
| 3. | 2019_DS_DIE_222121205_Bab-1_Pendahuluan.pdf | 42 | |
| 4. | 2019_DS_DIE_222121205_Bab-2_Tinjauan-Pustaka.pdf | 152 |
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| 5. | 2019_DS_DIE_222121205_Bab-3_Metodologi-Penelitian.pdf | 26 |
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| 6. | 2019_DS_DIE_222121205_Bab-4_Hasil-dan-Analisis.pdf | 46 |
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| 7. | 2019_DS_DIE_222121205_Bab-5_Simpulan.pdf |
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| 8. | 2019_DS_DIE_222121205_Daftar-Pustaka.pdf | 10 | |
| 9. | 2019_DS_DIE_222121205_Lampiran.pdf | 61 |
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P Penelitian ini bertujuan untuk mencari faktor-faktor yang berpengaruh dalampengungkapan informasi tanggung jawab sosial (CSR-Disclosure) pada laporantahunan industri Halal di Indonesia berdasarkan Tawhidi EpisthemologyApproach. Diantara berbagai factor yang diduga berpengaruh dalammeningkatkan Performance Financial Reporting (PER), Good CoorporateGovernent (GCG), Audit, Halal Lifestyle (HLS) terhadap Index SociatyResponsibility.Penelitian ini dilakukan secara purpossive stratified sampling dengan metodeanalisis dan uji hipotesis dengan menggunakan alat analisis statistika structuralequation model (SEM) pada program Lisrel 8.8 dengan tawhidi string relationapproach berdasarkan pendekatan al-Qur‘an dan As-Sunnah .Hasil penelitian ini menghasilkan penemuan untuk memperkuat Tauhid(tawahidi string relation) dalam mengungkapkan informasi pertanggungjawabansosial (CSR Disclosure) pada laporan keuangan tahunan perusahaan industri Halaldi Indonesia yakni secara simultan Halal Lifesytle, Performance Reporting, GoodCorporate Governence dan Audit berpengaruh saling Intergration, Interactiondan Evolusi (IIE) berpasangan (fairness), sehingga Tawhidi EpisthemologyApproach, telah mempunyai pengaruh yang kuat halal lifestyle dan kinerjaperusahaan dengan mengalami peningkatan learning process kepercayaanstakeholder dan masyarakat sosial dalam pengungkapan penyajian informasisosial di laporan keuangan tahunan industri halal. Namun tidak terdapat pengaruhsignifikan Performance of Financial Reporting terhadap Corporate SociatyResponsibility.Penelitian ini membantu manajemen dalam meningkatkan kinerjaperusahaan industri Halal. Berdasarkan hasil temuan penelitian, maka penulisingin memberikan masukan dan semoga dapat bermanfaat bagi kelangsungankinerja perusahaan industri halal dimasa yang akan datang.
T This study aims to find the factors that influence the disclosure of corporate socialresponsibility (CSR-Disclosure) in the annual report of Company Halal Industryin Indonesia. Among the various factors thought to influence PerformanceFinancial Statement (PER), Good Coorporate Government (GCG), Audit, HalalLifestyle (HLS) based on Index Sociaty ResponsibilityThis study was conducted in purposive stratified are using structural equationmodel statistical anlalysis tools which Lisrel 8.8 program with Twhidi StringRelation based on al-Qur‘an and Assunnah.The results of this research resulted in strengthened Tauhid (Tawahidi stringrelation) in disclosing social Responsibility information (CSR Disclosure) in theannual financial report of the company's Halal industry in Indonesia, which aresimultaneously Halal Lifesytle, Performance Reporting, Good CorporateGovernance and Audit influencing mutual Integration, Interaction and Evolution(IIE) in pairs (fairness), so that the Tawhidi Episthemology Approach, has had astrong influence on halal lifestyle and company performance by increasing thelearning process of stakeholder and social community trust in disclosing thepresentation of social information in the annual halal industry financialstatements. However, there was no significant effect of Performance of FinancialReporting on Corporate Social Responsibility.This research to help management improve company performance. Based on theresearch findings, the authors want to provide input and hopefully can be usefulfor the continuity of the performance of halal industrial companies in the future.
