ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA

Abstract

This study aims to determine how the disclosure of Islamic Social Reporting (ISR) in Islamic banking and the factors that influence it. The disclosure of social responsibility by Islamic banking should refer to disclosure standards based on Islamic principles. The standard used in this study is the Islamic Social Reporting index, which is a reporting framework based on Islamic principles proposed by Haniffa and developed by Haniffa and Hudaib and Othman et al. The results of the study show that the Firm Size and Leverage variables have a significant effect on ISR while Profitability and the composition of the board of commissioners have no significant effect on ISR.