Sebelas Maret International Conferences, The 2nd INCREDIBLE

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Factors Affecting Disclosure of Islamic Social Reporting for Islamic Commercial Banks Registered at Bank Indonesia
Ikbar Luqyana, Dilla Saezana Zunaidi, Novrys Suhardianto

Building: Parallel Session 3
Room: A
Date: 2020-10-27 04:15 PM – 05:30 PM
Last modified: 2020-10-22

Abstract


This study aims to determine the effect of profitability, leverage, sharia compliance, firm size and investment account holders on the disclosure of Islamic Social Reporting in Islamic Banks registered in Bank Indonesia in 2011-2015. The research sample were selected using purposive sampling technique which produces eight Islamic banks that can be studied as a sample. Data analysis techniques used in this study using classical assumption test, multiple linear regression, f test, test R2, and t test. The results of this study indicate that leverage, sharia compliance and firm size affects the disclosure of Islamic Social Reporting. While profitability and investment account holders have no effect on the disclosure of Islamic Social Reporting.

Keywords: Islamic Social Reporting, profitability, leverage, sharia compliance, firm size, investment account holders.