PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS (JII) PERIODE TAHUN 2013-2017

Abstract

This study aims to examine the effect of profitability, independent commissioners, company age and company size on Islamic Social Reporting on companies listed in the Jakarta Islamic Index (JII) for the period 2013-2017. JII is a collection of securities that do not conflict with Islamic values that have been approved by the Financial Services Authority (OJK). JII is useful as a guide for Muslim investors who want to invest their funds in sharia effects. Based on the ISR index can be seen how much the role of the company in expressing the social responsibility of Islam. The data used in this research is annual report of each company obtained through the Indonesia Stock Exchange and hypothesis test using multiple linear regression. The results of this study indicate that profitability, independent commissioners and company age have a significant effect on ISR disclosure, while firm size have not significant effect on ISR disclosure.

Keywords : Islamic social Reporting, profitability, independent commissioner,
company age, company size, Jakarta Islamic Index.