FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

Abstract

This research aims to examine what factors influenced the level of Islamic Social Reporting disclosure in Sharia banking. Factors that may influenced the ISR disclosure rate are profitability, company size (size), the size of the sharia supervisory board, the size of the board of commissioners and leverage. The population used in this research is a Sharia Bank (BUS) that registered in Bank Indonesia (BI) during the 2011 to 2016 period. The sample selection is used by purposive sampling method. Based on predetermined criteria, 11 samples of companies with 66 observation data were obtained. The analytical method that been used is multiple linear regression analysis with using SPSS 23 (Statistical Product and Solulitons) application tool. The results showed that profitability and size have a positive significant influence on the disclosure of ISR, meaning the greater the value of profitability and company size then the disclosure made by the company more complete. As for the size of the Sharia Supervisory Board, the size of the board of commissioners, and leverage have no significant influence on the ISR disclosure, meaning that the number or number of Sharia supervisory boards and the board of commissioners owned by the company has no influence on the ISR disclosure, nor for the high leverage does not disrupt the disclosure ISR.
Keywords: Islamic social reporting, financial performance, company size (size), syariah supervisory board size, board of commissioner size