PENGARUH SURAT BERHARGA SYARIAH, UKURAN DEWAN PENGAWAS SYARIAH DAN INVESTMENT ACCOUNT HOLDER TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2015

Abstract

The purpose of this research is to examine the effect of islamic securities, Sharia Supervisory Board size and investment account holder on the Islamic Social Reporting disclosure of Islamic Banks in Indonesia.The population of this research was all of the Islamic Banks in Indonesia on 2010 until 2015. The method that used in this research was purposive sampling. The sample of this research was 9 Islamic Banks with 54 unit analysis.

            This research was conducted using secondary data by annual report of Islamic Banks period 2010 untill 2015. To test the hypothesis in this study used multiplied regresion using Eviews 7.0. The result of this research showed that the issuance of Sharia Supervisory Board size and investment account holder has effect on Islamic Social Reporting Disclosure of Islamic Bank in Indonesia. However, islamic securities has not effect on Islamic Social Reporting Disclosure of Islamic Bank in Indonesia.

Keywords:Islamic securities, sharia supervisory board size, investment account

                 holder, Islamic Social Reporting Disclosure