Pengaruh Leverage, Profitabilitas, Kepatuhan Syariah, Dan Investment Account Holders Terhadap Pengungkapan Islamic Social Reporting Bank Umum Syariah

This study aims to determine the effect of, leverage, profitability sharia compliance and investment account holders on the disclosure of Islamic Social Reporting inIslamic Banks registered in Bank Indonesia in 2012-2017. The research sample were selected using purposive sampling technique which produces eleven Islamic banks that can be studied as a sample. Data analysis techniques used in this study using classical assumption test, multiple linear regression, f test, test R2, and t test. The results of this study indicate that sharia compliance and investment account holders affects the disclosure of Islamic Social Reporting. While leverage and profitability have no effect on the disclosure of Islamic Social Reporting. Keywords : Leverage, Profitability, Sharia Compliance, and Investment Account Holders, and Islamic Social Reportin