摘要：The development of the sharia compliant companies provides an alternative option for stakeholders to invest in accordance with sharia principles. However, Islamic business entity should have a distinctive identity that exhibits the application of sharia principles in their activities. Disclosure of Corporate social responsibility (CSR) is an important point for sharia company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with sharia. This study examines the variables that affect the disclosure of companies listed in the List of Islamic Securities (DES). The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ethical identity index developed by Haniffa and Hudaib (2007). Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on CSR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of CSR.
其他摘要：The development of the shariah compliant companies provides an alternative option for stakeholders to invest in accordance with shariah principles. Disclosure of Islamic social reporting (ISR) is an important point for shariah company to demonstrate its performance to stakeholders and also the extent to which companies carry out activities in accordance with shariah. This study examines the factors that affect the disclosure of ISR on companies listed in the List of Islamic Securities (DES) in 2014. The variables are leverage, liquidity, supporting bank, women in board of commissioners and the educational background of the board of commissioners (BOC). This research is conducted using ISR index developed by Hanifa and Hudaib (2007), which consist of four dimensions and 59 items. Statistical tests find empirical evidence that liquidity and educational background of BOC have positive effect on ISR disclosure, leverage and women in BOC has negative effect while supporting banks have no effect on the disclosure of ISR.
关键词：: Islamic Social Reporting; leverage; liquidity; supporting bank; women in board of commissioners; educational background of board of commissioners; Shariah compliant companies
