Determinan Pengungkapan Islamic Social Reporting (ISR) pada Perusahaan Indeks Saham Syariah Indonesia

Abstract

Islamic social reporting is extension of social reporting like society expectation that is not only about role of company in the economy matters, but also the role of company in spiritual perspective. The purpose of this research is to identify and analyze the influence of environmental performance, return on assets and current ratio on islamic social reporting disclosure. This research was done to the companies listed sharia stock indonesian 2013-2016. The data which is used this secondary data by using purposive sampling technique. Analysis technique which is used in this research is descriptive with quantitative approach using descriptive statistical test, classic assumption test, and analysis multiple linier regression. The result of this research showing that environmental performance and return on assets have effect on islamic social reporting disclosure and current ratio has not effect on islamic social reporting disclosure.