PENGARUH PROFITABILITAS, ISLAMIC GOVERNANCE SCORE, DAN UKURAN BANK TERHADAP PENGUNGKAPAN ISLAMIC SOSIAL REPORTING (ISR) PADA BANK UMUM SYARIAH DI INDONESIA

Abstract

The purpose of this study was to analyze the influences of profitability, Islamic Governance Score and the size of banks on the disclosure of Islamic Social Reporting (ISR) in Islamic banks in Indonesia. ISR was an index used to measure the level of social responsibility report of Islamic entities based on the values ​​of Islamic Shari'a. Sample was determined by purposive sampling method according to the research criteria. Based on the sampling technique, among the 11 populations of sharia commercial banks, all were selected to be samples of the study. This research analyzed annual report of sharia bank in Indonesia in 2014-2016 using content analysis method to know information relating to research variable. This research datas were tested using classical assumption test, multiple regression analysis, and hypothesis test to know the relation between variables. The result of the research in F test showed that profitability, Islamic Governance Score and bank size simultaneously affected the disclosure of Islamic Social Reporting (ISR). Then, t test proved that there were influences of Islamic Governance Score and bank size to the disclosure of ISR partially. Meanwhile, profitability did not have a significant influence on the level of ISR disclosure in sharia commercial banks in Indonesia.