THE DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN ISLAMIC BANKS

Abstract

This study aims to analyze the effect of profitability, company size, board of directors and leverage on social responsibility disclosure in Islamic banking companies in Indonesia. The study was conducted on Islamic banking in Indonesia from 2011-2016. The sampling technique used purposive sampling method, `it was based on certain criteria with a total sample of 10 companies with a total observation of 60 observations. The analysis model used in this study was descriptive analysis, and linear panel regression analysis with EVIEWS 9.0 program. The results showed that first, profitability has a positive influence on the level of social responsibility disclosure. Second, company size has a positive and significant influence on the level of social responsibility disclosure (CSR). Third, size of the board of directors has a positive influence on the level of social responsibility disclosure. Fourth, the leverage does not have a negative significant effect on the level of social responsibility disclosure in Islamic banking companies in Indonesia.