Title:
EFFECT OF FINANCIAL PERFORMANCE, SIZE OF ENTITY AND TYPE OF OWNERSHIP OF ISLAMIC BANKING DISCLOSURE TOWARD ISLAMIC SOCIAL REPORTING

Authors:
Sigit Handoyo*, Putri Mardiyah, Indonesia

Abstract:

Islamic Social Reporting (ISR) is one of the important performance reporting standards for public and corporate management. However, previous studies resulted in inconsistencies regarding the factors that drive the extent of disclosure of ISR. This study aimed to analyze the influence of several factors on the disclosure of ISR. The study adds that ownership type variable managerial ownership, public ownership and institutional ownership on the disclosure of ISR. By using 12 Islamic banking in Indonesia for years 2013 to 2015, the results showed that the size of the company and managerial stock ownership give significant and positive effect on the disclosure of ISR. Meanwhile, the results of data processing, there are three other variables that do not affect the disclosure of ISR which the financial performance, public ownership and institutional ownership.