Abstract :
This study aims to determine the effect of profitability, leverage, sharia compliance,
company size and investment account holders on the disclosure of Islamic Social Reporting
inIslamic Banks registered in Bank Indonesia in 2011-2015. The research sample were
selected using purposive sampling technique which produces eight Islamic banks that can be
studied as a sample. Data analysis techniques used in this study using classical assumption
test, multiple linear regression, f test, test R2, and t test. The results of this study indicate that
leverage, sharia compliance and company size affects the disclosure of Islamic Social
Reporting. While profitability and investment account holders have no effect on the
disclosure of Islamic Social Reporting.
Keyword : profitability, leverage, sharia compliance, company size and investment account
holders, and Islamic Social Reporting.