Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR) (Studi Empiris pada Bank Umum Syariah yang Terdaftar pada Bank Indonesia Tahun 2015-2018)

Abstract

This research aimed to determine the factors of firm size, profitability, leverage, firm age, and the size of commissioner of Islamic Social Reporting disclosure level of Sharia Banks in Indonesia. The population is sharia banking companies which listed as Sharia Banks (BUS) in Bank Indonesia. The sample is 11 companies which collected by purposive sampling method. Content analysis and multiple regression analysis were used to examine the effect of firm size, profitability, leverage, firm size, and the size of commissioner of Islamic Social Reporting disclosure. The results showed that firm age affect significantly to Islamic Social Reporting disclosure (p value=0.05). While firm size, profitability, leverage, and the size of commissioner doesn’t have significant effect to Islamic Social Reporting disclosure.