FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA BANK SYARIAH DI INDONESIA (Studi Empiris Pada Bank Umum Syariah di Indonesia tahun 2013-2017)

Islamic Social Reporting is a commitment of the company's social performance reporting standards as the companies that are Shariah-based and used to measure the extent to which companies that Islamic-based reporting social activities in accordance with the principles of Islam. The presence of islamic social reporting companies contribute to sustainable economic development that operates on the balance between economic, social aspects and the environment. This research aims to find empirical evidence about the factors that affect the disclosure of ISR in a company. Independent variable in research is profitability, leverage, liquidity, and company size. The sample in this study were taken by using a purposive sampling method and retrieved 10 public Bank Syariah in Indonesia. The period used in the study is 5 years from the year 2013 to 2017. Methods of analysis used is regression method data panel. The result of the research shows that by the simultaneous, independent variable in research together have significant influence towards the dependent variable. While partially variable profitability, leverage, and liquidity has no effect significant against the disclosure of ISR and the variable size of the company has a significant positive influenc