{"id":"https://openalex.org/W3014040930","doi":"https://doi.org/10.18502/kss.v4i6.6620","title":"Determinant of Islamic Social Reporting (ISR) Disclosure","display_name":"Determinant of Islamic Social Reporting (ISR) Disclosure","publication_year":2020,"publication_date":"2020-03-23","ids":{"openalex":"https://openalex.org/W3014040930","doi":"https://doi.org/10.18502/kss.v4i6.6620","mag":"3014040930"},"language":"en","primary_location":{"id":"doi:10.18502/kss.v4i6.6620","doi":"https://doi.org/10.18502/kss.v4i6.6620","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v4i6.6620","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6620/12183","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6620/12183","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009154944","display_name":"Hasan Mukhibad","orcid":"https://orcid.org/0000-0001-8979-5169","observed_orcids":["https://orcid.org/0000-0001-8979-5169"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hasan Mukhibad","raw_affiliation_strings":["Department Accounting, Economics Faculty, Semarang State University - Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department Accounting, Economics Faculty, Semarang State University - Indonesia","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108891889","display_name":"Anisa Fitri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Anisa Fitri","raw_affiliation_strings":["Department Accounting, Economics Faculty, Semarang State University - Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department Accounting, Economics Faculty, Semarang State University - Indonesia","institution_ids":["https://openalex.org/I148158369"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I148158369"],"apc_list":null,"apc_paid":null,"fwci":6.1708,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.95973912,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.8413000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.8413000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.13699999451637268,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0024999999441206455,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-social-reporting","display_name":"Islamic social reporting","score":0.953000009059906},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.847000002861023},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8849999904632568},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.9990000128746033},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.9829999804496765},{"id":"https://openalex.org/keywords/disclosure-determinants","display_name":"determinants of disclosure","score":0.7879999876022339},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.39899998903274536}],"concepts":[{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.7653174996376038},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7201833724975586},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7104988694190979},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5998214483261108},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5741098523139954},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5069225430488586},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.43996235728263855},{"id":"https://openalex.org/C2993700298","wikidata":"https://www.wikidata.org/wiki/Q457753","display_name":"Islamic banking","level":3,"score":0.4290158450603485},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.39597785472869873},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21656745672225952},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2050599753856659},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.08546924591064453},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18502/kss.v4i6.6620","doi":"https://doi.org/10.18502/kss.v4i6.6620","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v4i6.6620","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6620/12183","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18502/kss.v4i6.6620","doi":"https://doi.org/10.18502/kss.v4i6.6620","is_oa":true,"landing_page_url":"https://doi.org/10.18502/kss.v4i6.6620","pdf_url":"https://knepublishing.com/index.php/KnE-Social/article/download/6620/12183","source":{"id":"https://openalex.org/S2765078954","display_name":"KnE Social Sciences","issn_l":"2518-668X","issn":["2518-668X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319396","host_organization_name":"Knowledge E","host_organization_lineage":["https://openalex.org/P4310319396"],"host_organization_lineage_names":["Knowledge E"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KnE Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3014040930.pdf","grobid_xml":"https://content.openalex.org/works/W3014040930.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1535912252","https://openalex.org/W1539349924","https://openalex.org/W2086176323","https://openalex.org/W2337688243","https://openalex.org/W2565261116","https://openalex.org/W2588679789","https://openalex.org/W2736060953","https://openalex.org/W2738240404","https://openalex.org/W2831989427","https://openalex.org/W2889226601","https://openalex.org/W3109374414","https://openalex.org/W3122390133","https://openalex.org/W4230404461","https://openalex.org/W4234755570","https://openalex.org/W4392481232"],"related_works":["https://openalex.org/W4415871106","https://openalex.org/W2971533395","https://openalex.org/W4401938316","https://openalex.org/W2777586660","https://openalex.org/W7119022061","https://openalex.org/W7216550062","https://openalex.org/W3207855025","https://openalex.org/W2962792277","https://openalex.org/W7124282282","https://openalex.org/W4366003070"],"abstract_inverted_index":{"The":[0],"aims":[1],"of":[2,10,23,28,58,74,105,115,146,167],"this":[3,38,75,120],"research":[4,39,121],"is":[5,40,61],"to":[6],"analyze":[7],"the":[8,26,113,140],"effect":[9,111],"firm":[11,79],"size,":[12],"debt":[13,100],"ratio,":[14,17],"syirkah":[15,82],"fund":[16,83],"funding":[18,92],"growth":[19,93],"and":[20,54,67,81,88,96,102,134],"independent":[21,103],"board":[22,104],"commissioners":[24],"on":[25,112,132],"influence":[27,114],"Islamic":[29,34,41,123,127,147,152],"Social":[30,128,148,153],"Reporting":[31,129,149,154],"disclosure":[32],"in":[33,37,43,70,119],"Banking.":[35],"Population":[36],"Banks":[42,124],"Indonesia":[44],"during":[45],"2012-2017.":[46],"Samples":[47],"are":[48],"selected":[49],"using":[50,63],"purposive":[51],"sampling":[52],"method":[53],"obtain":[55],"54":[56],"units":[57],"analysis.":[59],"Data":[60],"analysed":[62],"decriptive":[64],"statistical":[65],"analysis":[66],"panel":[68],"regressing":[69],"EViews":[71],"9.":[72],"Results":[73],"study":[76],"indicate":[77],"that":[78],"size":[80],"ratio":[84,101],"have":[85,109],"a":[86],"positively":[87],"significant":[89,97,110],"effect.":[90],"Meanwhile,":[91],"has":[94],"negatively":[95],"effect,":[98],"while":[99],"commissioner":[106],"do":[107],"not":[108],"ISR":[116],"disclosure.":[117,150],"Suggestion":[118],"for":[122,139],"can":[125],"increase":[126],"disclosure,":[130],"especially":[131],"finance":[133],"investment":[135],"theme.":[136],"In":[137],"addition,":[138],"government":[141],"should":[142],"make":[143],"specific":[144],"standard":[145],"Keywords:":[151],"(ISR),":[155],"Firm":[156],"Size,":[157],"Debt":[158],"Ratio,":[159,162],"Syirkah":[160],"Fund":[161],"Funding":[163],"Growth,":[164],"Independent":[165],"Board":[166],"Commissioners.":[168]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-04-03T00:00:00"}
