PENGARUH ISLAMIC PERFORMANCE INDEX, UKURAN DEWAN PENGAWAS SYARIAH DAN UMUR PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING (Studi Empiris pada Bank Umum Syariah dan Unit Usaha Syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) tahun 2016-2020)

Abstract

This study aims to determine the effect of Islamic Performance Index, Sharia Supervisory Board Size and Company Age on Islamic Social Reporting. The objects of this research are Islamic commercial banks and sharia business units registered with the OJK from 2016 to 2020.This study uses secondary data collection methods with research samples taken from the annual report published on the website of each company. The sampling technique in this study used purposive sampling method with a total sample of 13 Islamic commercial banks and 10 sharia business units that were consistently registered with the OJK and published financial reports for 5 years. Hypothesis testing in this study uses multiple linear regression analysis method.Based on the results of this test, it can be concluded that the variable profite share ratio and the size of the sharia supervisory board have a significant positive effect on ISR disclosure. The Islamic income ratio variable has no effect on the disclosure of ISR. Firm age variable has a significant negative effect on ISR disclosure.