The Influence of Company Size, Profitability, Liquidity, Leverage and Tax Avoidance Disclosure Against the Islamic Social Reporting on Companies Listed On The Indonesian Stock Index of Sharia

Abstract

This research aims to identify the influence of company size, profitability,
liquidity, leverage, and tax avoidance against the disclosure of Islamic social
reporting companies listed on the Indonesia Islamic stock index 2014-2016 period.
The samples used in this study was 44 sample. Sample retrieval techniques in using
the method of a purposive sample. Hypothesis testing in this study using multiple
linear regression tests. ISR was evaluated based on content analysis, by analyzing
the annual report of 18 sharia banks of 2014- 2017 period. In the checklist, the
value of 1 was given for the report mentioning items of ISR and otherwise was 0.
The results of this study with multiple regression tests shows simultaneously
throughout the research variables affect the disclosure of Islamic Social Reporting
while partially 1) effect on company Size disclosure ISR, 2) Profitability does not
effect disclosure ISR, 3) Liquidity has no effect against the disclosure ISR, 4)
Leverage has no effect against the disclosure ISR .5) tax avoidance to disclosure
ISR.
Keywords: Islamic Social Reporting, the size of the company, the company's performance