FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR)

Abstract

This research aimed to examine the effect of firm size, profitability, leverage, type, syariah obligation published, and Board Commissioner on the Islamic Social Reporting (ISR) through company annual statement which was listed on Shariah Stock Index Indonesia (ISSI) 2016-2017. ISSI Constituents are Islamic stocks that listed on IDX and included on List of Islamic Securities (DES) which issued by OJK. The research was quantitative. The data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 142 companies as sample. While, there were 284 observation data. Moreover, as there were outlier data, the data became 278. In addition, the data analysis technique used multiple linier regression with SPSS 23. The research result concluded firm size, industry type, and size of the Board of Commissionaire had positive effect on the Islamic Social Reporting (ISR). On the other hand, profitability, leverage, and syariah obligation published did not affect the Islamic Social Reporting (ISR).
Keywords: Profitability, Syariah Obligation Published, Islamic Social Reporting (ISR).