ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (STUDI EMPIRIS PADA BANK UMUM SYARIAH BUMN DAN SWASTA DI INDONESIA TAHUN 2012-2014)

ABSTRACT

This research aims to analyse influential factors at the reveal of Islamic
Social Reporting (ISR) at the Public Bank of “Syariah BUMN” and Private Bank.
The factors which were analysed are company size, profitability, and leverage.
The object of this research is the public banks of Syariah in Indonesia. Those
surveyed are II public banks of “Syariah” which were selected by using
purposive sampling. Analysis instrument which was used is Multiple Linear

Regression.

The results gained based on the analysis which has been conducted are
company size have significant positive influences toward the reveal of Islamic
Social Reporting (ISR), meanwhile profitability and everage does not. This
research also add analysis to know whether there are differences the reveal of ISR
among the Public Bank of Syariah “BUMN” and private banks, and the results
are there are differences the reveal of ISR among the public banks of Syariah

“BUMN” and private bank.