Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)

Abstract

This study examines financial factors namely Size, Profitability and Leverage as well
as non-financial factors, namely Industrial Type and Size of Board of Commissioner
that affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index of
social responsibility disclosure in accordance with Islamic principles. For users of
corporate reports that Muslims, disclosure of social responsibility is a form of
accountability to Allah and is also used as one of the sources of information taken into
consideration. Therefore, the object of observation in this study is Jakarta Islamic
Index (JII), which is an index that describes Islamic stocks in Indonesia. The results of
this study demonstrate that the Company Size, Profitability, Leverage, Industry Type,
and Size of Board of Commissioners has a significant positive effect on the level of
disclosure of ISR