Pengaruh Size, Profitabilitas, Dan Leverage Terhadap Pengungkapan Islamic Social Reporting Index Pada Bank Umum Syariah Di Indonesia

Abstract

Islamic Social Reporting is a disclosure index of social responsibility that is specifically based on islamic principles. The index of Islamic Social Reporting is considered to be an initial step in the right to disclosure of Corporate social Responsibility standards based on islamic shariah. The purpose of this study was to examine the effect of size, profitability, and leverage on the disclosure of islamic reporting index. The data used in this study is secondary datta obtained from the official website of each sharia commercial bank and already audited in the year 2013-2016. The sampling technique used purposive sampling method to get 8 sharia banks.the method used in this study through multiple linear regression analysis method, by testing the classical assumption and hypothesis testing so that later get the results of reseacrh conclusions. This study perfoms simultaneous testing between independent variables to the dependent variable.