Implications of Shariah on the voluntary disclosure of Indonesian listed companies
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Appendix 2: Variable Data of Companies Listed in KEHATI-SRI Index - CSRD. Appendix 3: Variable Data of Companies Listed in KEHATI-SRI Index
Nowadays in Indonesia, many companies didn’t give the full report of the CSR program they had done in their annual report, only several companies would give the transparency of
The research also proved that a disclosure of CSR activities can also be used as leverage to attract institutional investors to actively invest in Malaysian PLCs that have solid
(2010), “Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia”, Managerial Auditing Journal
This study aims to determine the financial health level of manufacturing and metal companies listed on the Indonesia Stock Exchange and also to find out if there is a
The objectives of this research are to examine the influence of company characteristics includes age of company, size, leverage, profitability, liquidity and growth
H2.1 Industry types has influences on the intellectual capital disclosure H2.2 There is a significant difference of the level of intellectual capital disclosure between high-profile
Sample selection Listed Companies in BEI 780 Total observations 100 Excluded Observation 34 Study Samples 66 Dependent Variable The method used to value a company's intellectual