Analysis of Islamic Social Reporting on Halal Company Reputation
DOI:
https://doi.org/10.35335/qjxgtr04Keywords:
Islamic Social Reporting (ISR), Halal Company Reputation, Islamic Business Ethics, Corporate Social Responsibility, Stakeholder TrustAbstract
The rapid growth of the halal industry has increased the importance of ethical business practices and transparent social responsibility disclosure among halal companies. Stakeholders increasingly expect halal-oriented businesses not only to provide halal products and services but also to implement Islamic ethical values through accountable and socially responsible activities. This study aims to analyze the influence of Islamic Social Reporting (ISR) on the reputation of halal companies. The research uses a quantitative approach with associative explanatory design and employs secondary data obtained from annual reports and sustainability reports of halal companies listed on the Indonesia Stock Exchange. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The findings indicate that the implementation level of ISR among halal companies is generally moderate to high, particularly in the dimensions of product responsibility, corporate governance, and social contribution. The results also show that ISR positively and significantly influences halal company reputation, indicating that transparent Islamic-based disclosure enhances stakeholder trust, public perception, and corporate legitimacy. Among ISR dimensions, product and service responsibility, governance, and community contribution were identified as the strongest contributors to reputational improvement. The study concludes that comprehensive Islamic Social Reporting serves as an important strategic tool for strengthening the reputation, credibility, and sustainability of halal companies.
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Copyright (c) 2026 Alfathunisa Husna, Daria Rusyda, Tiara Aneira (Author)
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