Pengaruh Kinerja Keuangan Dan Karakteristik Dewan Pengawas Syariah Terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Tahun 2015 - 2018

Islamic Social Reporting is one of the ways to measuring social performance for sharia entities issued by Accounting And Auditing Organization for Islamic Financial Institutions (AAOIFI), this index is suitable to be applied for Sharia Banking. This study aims to prove empirically the effect of Finance Performance (return On Asset) and Sharia Supervisory Board Characteristics on Islamic Social Reporting. The study sample used are sharia banks in Indonesia. The study period is 4 years (2015-2018). Determination of samples in this study using purposive sampling method. The analysis technique in this study are descriptive analysis and partial least square analysis. The results of this study show that Finance Performance (Return On Asset) and Sharia Supervisory Board Characteristics are effect on Islamic Social Reporting. Keyword : Finance Performance, Sharia Supervisory Board Characteristics, Islamic Social Reporting