Islamic Social Reporting of Islamic Banking in Indonesia

Abstract

The objective of this study was to determine the influence of profitability, liquidity, company size, and leverage on the disclosure of Islamic social reporting (ISR) of Islamic banking in Indonesia. The period of research was 2016-2019 and a quantitative approach was used. The sample included 32 financial reports from 8 Islamic commercial banks in Indonesia registered with the Financial Services Authority for the period 2016-2019, and these were selected by purposive sampling. Data were analyzed through multiple linear regression. The results showed that: (1) profitability and the size of the company did not affect the disclosure of ISR; and (2) liquidity and leverage did affect the disclosure of ISR. Keywords: ISR, profitability, liquidity, size, leverage