<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan, kepemilikan instutusional dan ukuran dewan pengawas syariah terhadap pengungkapan Islamic Social Reporting (ISR). Sampel dipilih menggunakan metode purpossive sampling dan diperoleh 24 pengamatan. Data dikumpulkan dari perusahaan perbankan syariah yang ada di Indonesia pada tahun 2010-2012. Data penelitian diuji menggunakan uji asumsi klasik, analisis deskriptif, dan regresi ordinary least square (OLS). Hasil penelitian menunjukkan secara simultan variabel kinerja keuangan, kepemilikan institusional dan ukuran dewan pengawas syariah berpengaruh terhadap pengungkapan islamic social reporting. Secara parsial variabel kepemilikan institusional dan ukuran dewan pengawas syariah berpengaruh terhadap pengungkapan islamic social reporting, sedangkan variabel kinerja keuangan tidak berpengaruh terhadap pengungkapan islamic social reporting. The purpose of this study was to analyze the effect of financial performance, ownership and size instutusional sharia supervisory board on the disclosure of Islamic Social Reporting (ISR). The sample was selected using purposive sampling method and obtained 24 observations. Data were collected from Islamic banking company in Indonesia in 2010-2012. Data were tested using the classical assumption test, descriptive analysis, and ordinary least squares regression (OLS). The results showed simultaneous financial performance variables, institutional ownership and supervisory board size affects the disclosure of islamic syariah social reporting. In partial institutional ownership and supervisory board size affects the disclosure of islamic sharia social reporting, while the financial performance variables did not affect the disclosure of islamic social reporting.]]>
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