PENGARUH PROFITABILITAS, UKURAN DEWAN PENGAWAS SYARIAH, KOMPOSISI DEWAN KOMISARIS INDEPENDEN, LEVERAGE DAN , LIKUIDITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING
Abstract
This study aimed to examine the the influence of profitability, the size of the sharia supervisory board, composition of the board of independent commissioners, leverage , and liquidity to disclosure of islamic social reporting (ISR) on sharia bank in Indonesia. Population in this study are sharia bank in Indonesia that publish annual report period 2011-2016. The total number of sampel in study were 10 sharia bank in Indonesia by using purposive sampling method.
The result of research shows that profitabiliti, the size of the sharia supervisory board, composition of the board of independent commissioners, and liquidity have a positive effects on the disclosure of Islamic Social Reporting, while of leverage do not have effect the disclosure of Islamic Social Reporting.