Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Islamic Social Reporting pada Perusahaan Manufaktur yang Terdaftar di Indek Saham Syariah Indonesia

This research aims to identify affecting factors Islamic Social Reporting (ISR) disclosure of Sharia Manufacture that listed in Indonesian Sharia Stock Index (ISSI). There were six factors suspected to influence ISR disclosure, i.e. company size, company age, profitability, leverage, liquidity, and proportion of independent commissioner. ISR disclosure was evaluated based on content analysis, by analyzing sample of 66 sharia manufacture annual report with purposive sampling method of 2016-2017 period. Multiple linear regression shows that company size and profitability have significantly positive influence of ISR disclosure. However, proportion of independent commissioner have significantly negative influence of ISR disclosure, but it is opposite for company age, leverage and liquidity