Faktor-Faktor Yang Mempengaruhi Pengungkapan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia Pada 2013-2015

Abstract

The aims of this research are to analyze (1) The influence of managerial ownership (2) The influence of financial performance (3) The influence of public ownership (4) The influence of the size of the company to disclosure of Islamic Social Reporting on Islamic Banking in Indonesia. The population of this research are all public Islamic Bank in Indonesia in 2013 until 2015. The samples are collected using purpose sampling method and result 11 public Islamic Bank fulfilling criterion as this research sample. The analysis method of this research are simple regression. The result of research show that the effect of managerial stock ownership, financial performance, the public ownership and the size of the company was positive and significant to disclosure of Islamic Social Reporting. Keyword: Islamic Social Reporting Disclosure, managerial ownership, financial performance, public ownership, size of the company.