Islamic Social Reporting Disclosure and Determinant Factors: Empirical Evidence from Islamic Banks in Indonesia

摘要

This research aims to measure Islamic Social Reporting Disclosure score and to test the factors that affected them. The determinant factors tested were Profitability, Company Size, Company Age, and Liquidity. The population in this research include Islamic banks in Indonesia in the period of 2013-2016. Purposive sampling was used and data were obtained from 36 observations in 9 Islamic Banks. The analytical technique used in this research was multiple linear regressions. The analysis results show that the awareness of Islamic banks to report their social responsibility is still low. Profitability has no positive effect on Islamic Social Reporting Disclosure. Bank size has a positive effect on Islamic Social Reporting Disclosure, while both Liquidity and Bank Age have a negative effect on Islamic Social Reporting Disclosure.