PENGARUH ROA DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH

Islamic Social Reporting is a form of accountability of the management to stakeholders for the performance of companies based on the provisions of Sharia. One of the means of corporate accountability is the annual report. The annual report includes a variety of information about the company can be used by investors and creditors as a material consideration in making investment decisions and granting credit. This study aims to examine the effect of return on assets and size of the sharia supervisory board on islamic social reporting. Research method use is asosiative method. Population in this research is the public sharia bank in Indonesia 2012-2017 period. Sampling is done by the purposive sampling method and produce 42 data of samples. Types of data this study uses secondary data in the form of the annual report of the foundation of the public Sharia bank samples. Data analysis technique in this study using multiple regression analysis previously tested by the classical assumption test that includes the normality test, the multicolonierity test, the autocorrelation test and the heteroscedasticity test. The results showed that partially return on asset and size of the sharia supervisory board had no effect on islamic social reporting