PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, SURAT BERHARGA SYARIAH, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING
Abstract
The objective of this research is to obtain empirical evidence about the effect of the company size, the profitability, the size of commissioner board, the islamic security and the leverage on Islamic Social Reporting (ISR) disclosure at the companies included in the list of Indonesia Sharia Stock Index (ISSI) .Population in this study are all companies listed in Indonesia Sharia Stock Index (ISSI) exchange in Year 2015-2016. The sampling method in this study is purposive sampling. The total number of samples in this study were 163 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The result of the research shows that the company sizeand Islamic security have positive effects on the disclosure of Islamic Social Reporting, while of profitability, size of commissioner board and leverage do not have effect the disclosure of Islamic Social Reporting