PENGUNGKAPAN INDEKS ISLAMIC SOCIAL REPORTING PERUSAHAAN GO PUBLIK YANG LISTING DI JAKARTA ISLAMIC INDEX

Abstract

Islamic Social Index Reporting (ISR) is an index that measures the level of social disclosure that according to Islamic principles presented in the company's annual report. The purpose of this research is aimed to analyze the quality of social reporting of companies listed in the Jakarta Islamic Index (JII) by using ISR index. This research is descriptive, seeking to describe and interpret the results of scoring index based on six criteria; Funding and Investment, Products and Services, Employees, Community, Environment, and Corporate Governance. The research concludes that the disclosure index ISR of 28 companies listed in JII cannot be considered good, which is 39.46% overall. It is still due that items of ISR index that has not been disclosed fully.