| dc.description.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. | id_ID |
