Daftar Pustaka Adams, C. dan Zuthsi, A. (2004). Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable. Australian Accounting Review, 14(3),31-39. Ahmad, A. U. F. dan Hassan, M. K. (2007). Riba and Islamic Banking. Journal of Islamic Economics, Banking and Finance, 3(1), 1-33. Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure.Managerial Auditing Journal, 21(5), 476–496 Arsad, S. et al.(2014). The Relationship between Islamic Corporate Social Responsibility and Firm’s Performance: Empirical Evidence from Shari’ah Compliant Companies. European Journal of Business and Management, 6(36),161–173. Dusuki, A. W. (2011). Ethical and Social Responsibility Models of Islamic Finance. Isra Research Paper, 28, 2-34. European Commission. (2011). Communication from the Commission to the European Parliamenr, the Council, the European Economic and Social Comittee and the Comittee of the Regions. Brussels. Fitria, S. dan Hartanti, D. (2010). Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Index Dan Islamic Social Reporting Index. Paper presented at the Simposium Nasional Akuntansi XIII, Purwokerto, 1-33. Hackston, D. dan Milne, M. J. (1996). Some Determinants Of Social And Environmental Disclosure In New Zaeland Companies.Accounting, Auditing, and Accountability Journal, 9(1), 77-108. Haniffa, R. (2002). Social Responbility Disclosure : An Islamic Perspective, Indonesian Management and Accounting Journal, 1(2),128-146. Jensen, M. C. dan Meckling, W. H.(1976). Theory of the firm, managerial behavior, agency cost and ownership structure. Journal of Finance Economics. 3(4), 305–360. Khan, M. S. U. dan Karim, N. (2011). Corporate Social Responsibility: Contemporary Thought and Islamic Perspectives.Journal of Thought on Economics, 21(1), 45-66. Kokubu, K. et al. (2001). Determinants of environmental report publication in Japanese companies. Paper presented at the 3rd APIRA Conference, Adelaide, July 1-24. Maali, B., Casson, P. dan Napier, C. (2006). Social Reporting by Islamic Banks. ABACUS, 42(2). 266 – 289 Murcia, F. D. dan Souza, F. C. (2009). Discretionary-Based Disclosure: The Case of Social and Environmental Reporting in Brazil. Paper presented at the 9º Congresso de Controladoria e Contabilidade, São Paulo. Nurhayati, S dan Wasilah. (2015). Akuntansi Syariah di Indonesia. Edisi 4,Jakarta: Salmeba Empat. Othman, R. dan Thani, A.M. (2010). Islamic Social Reporting of Listed Companies in Malaysia. International Business & Economics Research Journal, 9(4),135-144. Othman, R., Thani, A. M. dan Ghani, E. K. (2009). Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. Research Journal of International Studies, 12, 4-20. Ousama, A. A. dan Fatima, A. H. (2010). Factors Influencing Voluntary Disclosure: Empirical Evidence from Shariah Approved Companies.Malaysian Accounting Review, 9(1), 85-103. Razali, S. S. (2012). Revisiting the Principles of Gharar (Uncertainty)in Islamic Banking Financing Instruments withSpecial Reference to Bay Al-Inah and Bay Al-Dayn Towards a New Modified Model. International Journal of Financial Management, 2(1), 36–42. Republik Indonesia. 2007. UU No. 25/2007 tentang Penanaman Modal. Republik Indonesia. 2007. UU No. 40/2007 tentang Perseroan Terbatas. Sembiring, E. R. (2003). Kinerja Keuangan, Political Visibility, Ketergantungan Pada Hutang, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. Paper presented at the Simposium Nasional Akuntansi IV, Surabaya, Oktober 249-259. Sembiring, E. R. (2005). Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial : Study Empiris pada Perusahaan yang Tercatat di Bursa Efek Jakarta. Paper presented at the Simposium Nasional Akuntansi 8, Solo, September 379-395. Sulaiman, M. (2001). Testing A Model Of Islamic CorporateFinancial Reports:Some Experimental Evidence. IIUM Journal of Economics and Management, 9(2), 115-39. Suwardjono. (2005). Teori Akuntansi: Perekayasaan Pelaporan Keuangan. Edisi 3, Yogyakarta: BPFE. Widiawati, S. dan Raharja, S. (2012). Analisis Faktor – Faktor yang Mempengaruhi Islamic Social ReportingPerusahaan – Perusahaan yang Terdapat pada Daftar Efek Syariah tahun 2009 – 2011. Diponegoro Journal of Accounting, 1(1), 1–15.