PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS, DAN SIZE TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2016

Abstract

ABSTRACT
This study aims to determine the influence of Islamic Governance Score
(IGS), Leverage (DAR), Profitability (ROA), and Size of Islamic Social Reporting
Index at Sharia Commercial Bank registered in the Financial Services Authority
(OJK) period 2012-2016. The type of research used is quantitative. This research
uses purposive sampling technique. The population used in this study were 13
companies and produced 7 sample companies based on predetermined criteria for
one year, resulting in 35 sample data of the company for five years for the period
2012-2016. By using multiple linear regression analysis, the result of this
research proves that Islamic Governance Score (IGS), Leverage (DAR),
Profitability (ROA), and Size influence to Islamic Social Reporting Index. Islamic
Governance Score (IGS) has no effect on Islamic Social Reporting Index.
Leverage (DAR) has a negative effect on Islamic Social Reporting Index. While
Profitability (ROA) and Size have a significant positive effect on Islamic Social
Reporting Index.
Keywords : Islamic Governance Score, Leverage, Profitability, Size, Islamic
Social Reporting Index