DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING(ISR) PADA PERBANKAN SYARIAH DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING

Abstract

The objective of this research is to examine and know the factors that influence the level of social responsibility disclosure measured using Islamic Social Reporting (ISR) in sharia commercial banks operating in Indonesia during the period 2013-2016. The data source of this research comes from 44 financial statements from 11 sharia bank for four years. The independent variables in this research are profitability, bank size, institutional ownership, leverage and independent commissioner as temporary moderating variable for dependent variable is Islamic Social Reporting (ISR). The results of this study show that partially, profitability, bank size, ownership and leverage have influence on disclosure level of Islamic Social Reporting, whereas for moderation test only profitability, institutional ownership and leverage moderated by independent commissioner dalm doing disclosure Islamic Social Reporting .