PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020

ABSTRAK Perkembangan Corporate Social Responsibility di Indonesia telah mengalami peningkatan baik dalam kuantitas maupun kualitas. Konsep Corporate Social Responsibility kini tidak hanya berkembang di lembaga keuangan konvensional saja, tetapi juga dalam lembaga keuangan syariah. Sejauh ini pengungkapan CSR pada perbankan syariah masih mengacu kepada Global Reporting Initiative Index (Index GRI). Terkait dengan adanya kebutuhan mengenai pengungkapan kinerja sosial di perbankan syariah, saat ini marak diperbincangkan mengenai Islamic Social Reporting Index (index ISR) yang sesuai dengan prinsip syariah. Penelitian ini bertujuan untuk: 1) Untuk mengetahui pengaruh Profitabilitas terhadap Islamic Social Reporting Index; 2) Untuk mengetahui pengaruh Leverage terhadap Islamic Social Reporting Index; 3) Untuk mengetahui pengaruh Ukuran Perusahaan terhadap Islamic Social Reporting Index; 4) Untuk mengetahui pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan secara simultan terhadap Islamic Social Reporting Index Penelitian ini menggunakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2016-2020 yaitu sebanyak 14 bank dengan jumlah sampel sebanyak 12 bank. Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Eviews 12. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan leverage tidak memiliki pengaruh terhadap Islamic Social Reporting index, dan untuk variabel ukuran perusahaan memiliki pengaruh terhadap Islamic Social Reporting index. Sedangkan untuk variabel Profitabilitas, Leverage dan Ukuran Perusahaan secara simultan tidak memiliki pengaruh terhadap Islamic Social Reporting Index pada BUS di Indonesia periode 2016-2020. Kata kunci : Profitabilitas, Leverage, Ukuran Perusahaan, Islamic Social Reporting Index, Bank Syariah ABSTRACT The development of Corporate Social Responsibility in Indonesia has increased both in quantity and quality. The concept Corporate Social Responsibility is now developing not only in conventional financial institutions, but also in Islamic financial institutions. So far, CSR disclosure in Islamic banking still refers to the Global Reporting Initiative Index (GRI Index). In relation to the need for disclosure of social performance in Islamic banking, currently there is widespread discussion about the Islamic Social Reporting Index (ISR index) which is in accordance with sharia principles. This study aims to: 1) To determine the effect of Profitability on the Islamic Social Reporting Index; 2) To determine the effect Leverage on the Islamic Social Reporting Index; 3) To determine the effect of Company Size on the Islamic Social Reporting Index; 4) To determine the effect of Profitability, Leverage, and Company Size simultaneously on the Islamic Social Reporting Index . This research uses quantitative research. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period, namely 14 banks with a total sample of 12 banks. The sampling technique used was purposive sampling technique. The data analysis method in this research is panel data regression analysis using Eviews 12. The results of this study indicate that the profitability and leverage have no effect on the Islamic Social Reporting index, and the firm size variable has an influence on the Islamic Social Reporting index. Meanwhile, the variables of Profitability, Leverage and Company Size simultaneously have no effect on the Islamic Social Reporting Index on BUS in Indonesia for the 2016-2020 period. Keywords: Profitability, Leverage, Company Size, Islamic Social Reporting Index, Islamic Ban