DETERMINAN GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE (Studi Empiris pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Tahun 2015-2019)

This research aims to analyze the influence of good corporate governance, company characteristics, and environmental performance on the disclosure of Islamic Social Reporting (ISR). The population of this research is the companies registered in Jakarta Islamic Index (JII) on year period 2015-2019. The sampling technique used was purposive sampling. The number of samples in this study was 45 samples. This research was secondary data. The data collection method was conducted through the documentation method. The data analysis techniques used were multiple linear regression, which was processed through SPSS version 25 The results showed that good corporate governance as measured by the board of commissioner size had a positive effect while public ownership had a significant negative effect on ISR disclosure. Company characteristics as measured by age of company had a negative significant effect while the type of industry had no significant effect and environmental performance had a negative significant effect