SOCIAL DISCLOSURE PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA

Irman Firmansyah. Disclosure Analysis of Social Performance (Social Disclosure) Islamic Banking in Indonesia and Malaysia in Islamic Perspective. This research is archival research that aims to analyze social disclosure of sharia banking in Indonesia and Malaysia that measured with Islamic Social Reporting (ISR) with factors that influence it, among others size companies that measured by asset total, profitability that measured by Return On Asset (ROA), leverage that measured by Debt to Equity Ratio (DER), liquidity that measured by Finance to Deposit Ratio (FDR), board of comisioner composition that measured by total of board of comisioner and country that made as dummy variable. Population in this research is all of sharia public bank in Indonesia and Malaysia. Sample determination by using purposive sampling so got 31 research objects in indonesia and 33 research objects in malaysian that analyzed by panel data regression with Ordinary Least Square (OLS) model. This research result shows that size companies and board of comisioner composition are positive influential towards social disclosure of sharia banking, leverage is negative influential towards social disclosure of sharia banking, while profitability and liquidity are not influential towards social disclosure of sharia banking.  

Keywords: Islamic Social Reporting (ISR), Panel Regression, Islamic Banking