Arif Lukman SANTOSO, Zaki Murtadho Dhiyaul-Haq


This study was conducted to examine the determinants of the disclosure of Islamic Social Reporting (ISR) on Islamic banking in Indonesia. We use Profitability, award and the type of ownership as the determinants of Islamic Social Reporting. Profitability is proxied by the ROA, the award is identified with a number of awards for CSR performance for one year, and the type of ownership are classified into four: government, family, foreign, and institutions ownership. The samples are Islamic banks in Indonesia, which publishes an annual report on the period 2010-2014 and have a profit there were 50 annual reports of 12 IB.Techniques to test the hypothesis is multiple linear regression analysis using IBM SPSS Statistics 20. The results show that profitability, award, and the type of ownership partially does not affect on the disclosure of ISR. Further analysis was conducted to test the effect of all the variables on each theme in the index ISR. The results indicate that  profitability has a  significant positive effect  on the financial theme, award has a positive effect on the social and corporate governance themes, type of ownership has an effect on the product, human resources, and social themes.


Islamic Social Reporting, Profitability, Awards, Type of Ownership


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