Analisis Faktor-faktor Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdapat Di Indeks Saham Syariah Indonesia (ISSI) Pada Tahun 2013-2016
Islamic Social Reporting (ISR) is an index of social responsibility disclosure that has a specific indicator of the ethical principles of Islam. Current research on the implementation of Islamic Social Reporting (ISR) is still oriented to sharia banking companies only, rarely research on the implementation of Islamic Social Reporting (ISR) is done on non-banking companies and other financial institutions such as capital markets, especially in Indonesia. This study aims to analyze what factors affect the widespread disclosure of Islamic Social Reporting (ISR). The sample used in this research is a manufacturing company that publishes annual report in btahun 2013-2016 in full, then companies listed in Indonesia Sharia Shares Index (ISSI) and use rupiah currency. Data analysis method used in this research is multiple linear analysis. Samples obtained by a total of 300 samples. The result of this research is to show that firm age has a positive and significant influence on Islamic Social Reporting (ISR) disclosure, for profitability variable, firm size and public stock ownership have no significant effect on Islamic Social Reporting (ISR) disclosure
