PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, DAN ISLAMIC GOVERNANCE SCORE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2013-2017

The purpose of this study to determine the effect of independent variable firm size, firm age, profitability and Islamic governance score on Islamic Social Reporting in Syariah Commercial Bank in Indonesia on the 2013-2017 period as the dependent variable. The population in this study is all of Sharia Banks in Indonesia, and they are 14 banks. The sampling technique used in this research is purposive sampling technique and the research samples are 8 BUS. The research method used in this research is quantitative research method by using a data analysis technique that is multiple linear regression analysis. Meanwhile for data processing using SPSS Version 25. The result of this regression analysis shows that the firm size variable has a positive and significant effect on Islamic social reporting. Firm age and Islamic governance score have no significant effect on Islamic social reporting. Profitability has a negative and significant effect on Islamic social reporting in sharia bank in Indonesia