Pengaruh Indeks Maqashid Syariah, Company Size, dan Company Age Terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Periode 2015-2018

Islamic social reporting is the application of social functions based on sharia provisions. Not only help decision making for muslims but also to help companies fulfill their obligations to Allah and the community. This study aims to obtain empirical evidence of the influence of the maqashid sharia index, company size, and company age on Islamic social reporting. the sample of this study is 11 (eleven) Islamic banks in Indonesia. The study period is 4 (four) years (2015-2018). The analysis technique in this study are descriptive analysis and statistic analysis. Statistic analysis uses the Partial Least Square approach (Smartpls version 3.0). The results of this study indicate that the maqashid sharia index, company size, and company age have a positive effect on Islamic social reporting. This study empiricaly proves that a sharia bank that is able to express the Maqashid Syariah Index well then the bank has a good Islamic Social Reporting disclosures. Islamic banks that have high total assets and high total income will make extensive Islamic Social Reporting disclosures because there are also more sources of funds used to make disclosures. The longer sharia bank is established, the higher the level of Islamic Social Reporting disclosure. Key Word : Maqashid sharia index, company size, company age, and Islamic social reporting