Indonesia Conference Directory

Islamic Social Reporting has been promoted as instrument to encourage business entities to comply with Islamic teachings. The objective of this research is to obtain empirical evidence about factors that influence of Islamic Social Reporting disclosure for companies listed in Indonesia Sharia Stock Index. Population of this study is all companies listed during 2015-2016. The 163 samples were selected based on purposive sampling and the analysis was conducted by multiple regression method. The result shows that the company size and the issuance of Islamic securities have positive effects on the disclosure of Islamic Social Reporting. On the other hand profitability, leverage and the size of commissioner board do not have effect on the disclosure of Islamic Social Reporting