Analysis Of Islamic Social Reporting (ISR) Disclosures In Companies Listed On The Jakarta Islamic Index (JII)

Abstract

This research was conducted with the aim of analyzing the assessment of ISR (Islamic Social Reporting) disclosure scores in companies listed on the Jakarta Islamic Index (JII). ISR (Islamic Social Reporting) is a form of social responsibility for companies that have sharia shares in accordance with the fatwa of the Indonesian Sharia Council (DSN-MUI) in their life with the surrounding environment. The data used are annual reports of companies registered with JII which disclose their Islamic social reporting. Disclosure of Islamic Social Reporting is needed as a form of corporate responsibility whose activities do not conflict with Islamic law to the surrounding social environment. The data used in this research used secondary data methods and descriptive analysis was carried out on the research results. The results of this research show that in the observation period from 2021 to 2022 the highest ISR index was owned by PT Indofood CBP Sukses Makmur Tbk. (ICBP) and PT. Indofood Sukses Makmur Tbk. (INDF). The lowest ISR score is owned by PT Barito Pacific Tbk. (BRPT).

Key words:  Islamic Social Reporting, Jakarta Islamic Index, Score Assessment