Abstract

This study emphasizes the influence of institutional ownership and firm size on Islamic Social Reporting disclosures

and their implications for financial performance. This study aims to obtain empirical evidence about the influence of

institutional ownership and firm size on the disclosure of Islamic Social Reporting (ISR) and its effect on financial

performance in Islamic banking in Indonesia.

The population of this study is all Islamic Banks in Indonesia 2014-2017. The sample of this study is Islamic

Banks in Indonesia. The sampling census method is used as the sampling method in this study. There are eleven banks

and 44 observations were obtained. Classic assumption tests are carried out for data analysis and regression analysis to

test hypotheses.

The results of this study indicate that institutional ownership has a significant effect on the level of Islamic

Social Reporting disclosure. While the size of the company does not have a significant influence, but Islamic Social

Reporting affects the financial performance of Islamic banking.

Keywords: Institutional Ownership, Company Size, Islamic Social Reporting, Financial Performance