Determinan Pengungkapan Islamic Social Reporting Pada Perusahaan Manufaktur Yang Terdaftar Dalam Indeks Saham Syariah Indonesia (Issi)

The aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) disclosure in company’s annual report. The factors that used in this study such as: profitability, leverage, environmental performance, and the size of commisioner board. Measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report. Populations in this study are all manufacturing companies that listed in Indonesia Sharia Stock Index (ISSI) in 2013-2017. The sampling method in this study is purposive sampling. The total number of samples in this study were 67 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that profitability, environmental performance, and the size of commisioner board significantly influence the Islamic Social Reporting (ISR) disclosure. Meanwhile, leverage had no significant effect to the Islamic Social Reporting (ISR) disclosure. Keywords : Islamic Social Repoting, profitability, leverage, environmental performance, and the size of commisioner boar