Pengaruh Kinerja Keuangan Berdasarkan Islamicity Performance Index Terhadap Pengungkapan Islamic Social Reporting: Studi Empiris Pada Perbankan Syariah di Indonesia Periode 2013-2015

This study aims to examine the influence of financial performance based on Islamicity Performance Index on Islamic Social Reporting Disclosure of Islamic banking in Indonesia. The sample in this study employs 11 Islamic commercial banks listed on Bank Indonesia in the period 2013-2015. The researcher employs a purposive sampling method. The data used is a secondary data from the annual report of Islamic banks. The method of analysis in this study is multiple regression analysis. Hypothesis testing employs partial test (T-test) and simultaneous test (F-test).
The result shows that partial variable of Profit Sharing Ratio, and Equitable Distribution Ratio have a significant influence on the Islamic Social Reporting Disclosure. Variable of Zakat Performance Ratio, Director-Employee Welfare Ratio, Islamic Investment vs. Non Islamic Investment and Islamic Income vs. Non Islamic Income have a no significant influence on the Islamic Social Reporting Disclosure. Simultaneous result shows that financial performance based on Islamicity performance index influences the Islamic Social Reporting Disclosure of Islamic banking in Indonesia. It shows that the implementation of sharia principals will influence Islamic social reporting disclosure of sharia banking.