Abstract

Social responsibility disclosure is measured by an index of global reporting initiatives limited to aspects of course

material, while the disclosure of Islamic social responsibility is not limited to material aspects, but to the spiritual and

moral aspects of social reporting with the Islamic Index. The limitations of conventional social responsibility disclosure

encourage this research to find out what factors influence the disclosure of social reporting in the Jakarta Islamic Index

(JII) in Indonesia.

This research involves Islamic banks in Indonesia in 2014-2016. The research method used is an analysis of

content derived from annual reports or websites of Indonesian stock exchange companies in 2014-2016. The software

used in this study is SPSS 20.0 using multiple linear regression analysis methods.

The variable used in this study is the size of the board of commissioners as measured by the number of

members of the board of commissioners, the size of the company as measured by total assets, profitability measured by

return on assets and Islamic Social Reporting as the dependent variable.

Keywords: Islamic social reporting, Firm size, board of Commissioners size, and Profitability.