Pengaruh Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting Index Pada Bank Syariah di Indonesia

Abstract

The aim of this study is to determine and analyze the influence of financial performance on the disclosure of Islamic Social Reporting Index (ISR) Islamic banks in Indonesia. The population of this study was the whole Islamic banks i n Indonesia, with a total sample of 11 Islamic commercial banks selected by purposive sampling method. This study analyzed the ISR through data collected from the annual report published on the official website of each Islamic banks in Indonesia during the period of observation, namely from 2012 to 2014. The data of analysis used in this study consisted of correlation analysis, determination analysis, t test , f test and multiple regression analysis. The results of this study indicate profitability variable is proxied by Return on Assets (ROA) and Return on Equity (ROE), as well as variable liquidity and leverage does not significantly influence the Islamic Social Reporting Index (ISR) in Islamic banks, but it was opposite for company size significantly influence to Islamic Social Reporting Index (ISR) on Islamic banks in Indonesia.