FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING

ANDI NURAENI, RINI RINI

Abstract


The objective of this research isto analyzed factors influence the disclosure of Islamic Social Reporting (ISR) in Islamic Banks. Independent variables in this reseach i.e financial performance, company size, company age and Islamic governance score. The populations in this study are Islamic banks from Indonesiaand Malaysia for 2013-2017.The samples selected was 20 syariah banks using purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis. The result of this study shows companysize, company age and the Islamic Governance Score are significantly influence of the disclosure of Islamic Social Reporting (ISR), while liquidity does not influence the disclosure of Islamic Social Reporting (ISR).


Keywords


Financial Performance, Islamic Governance Score, Islamic Social Reporting

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DOI: http://dx.doi.org/10.15548/jebi.v4i1.220

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