Academia Open
Vol 8 (2023): June (in progress)
Business and Economics

Comparison Between High-Tech and Non-High-Tech Sharia Companies in Indonesia
Komparasi Antara Perusahaan Syariah Kategori High-Tech dan Non High-Tech di Indonesia


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  • Sil Avin Arlaili,
  • Imelda Dian Rahmawati*
Sil Avin Arlaili
Universitas Muhammadiyah Sidoarjo, Indonesia
Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3582
Published June 26, 2023
Keywords
  • IFR,
  • High-Tech,
  • Non High-Tech
How to Cite
Arlaili, S. A., & Rahmawati, I. D. (2023). Comparison Between High-Tech and Non-High-Tech Sharia Companies in Indonesia. Academia Open, 8, 10.21070/acopen.8.2023.3582. https://doi.org/10.21070/acopen.8.2023.3582

Copyright (c) 2023 Sil Avin Arlaili, Imelda Dian Rahmawati

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to examine and determine the significant difference between the internet financial reporting index of Islamic companies in the high-tech and non- high-tech categories in companies listed on the IDX JII Index in 2014-2018. This research method uses quantitative methods, using all data from the Indonesia Stock Exchange, especially Islamic companies listed on the IDX JII Index. Sampling companies use purposive sampling method and analysis of IFR components, calculate the IFR value, classify the type of company and the T Different test (Independent Samples Test). The results of this study indicate that high-tech and non-high-tech companies have a significant value of 0.025 > 0.05, meaning that there is a significant difference between companies in the high-tech and non-high-tech categories in Islamic companies listed on the JII Index. BEI 2014-2018.

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