Penelitian ini bertujuan untuk mengetahui determinan tingkat pengungkapan Islamic Social Reporting (ISR) serta dampaknya terhadap profitabilitas pada Bank Umum Syariah di Indonesia. Penelitian ini menggunakan Good Corporate Governance (GCG) yang diproksikan dengan self assessment, jumlah komisaris dan jumlah Dewan Pengawas Syariah (DPS), financial diproksikan dengan ukuran perusahaan, umur perusahaan, DER, Biaya Sosial, BOPO, FDR dan NPF. Profitabilitas diproksikan dengan ROA dan ROE. Teknik pengambilan sampel menggunakan metode purposive sampling. Ada 12 Bank Syariah yang memenuhi kriteria sampel penelitian periode 2013-2017. Hasil penelitian menunjukkan bahwa: pertama, GCG berpengaruh negatif terhadap ISR. Kedua, faktor financial berpengaruh positif terhadap ISR. Ketiga, GCG berpengaruh negatif terhadap profitabilitas, semakin banyak jumlah komisaris dan DPS akan berdampak pada besarnya biaya manajerial Bank. Keempat, faktor financial berpengaruh positif terhadap profitabilitas. Kelima, ISR berpengaruh negatif terhadap profitabilitas. Keenam, ISR memediasi hubungan antara GCG dan faktor financial dengan profitabilitas.

ABSTRACT:

This study aims to determine of disclosure level of Islamic Social Reporting (ISR) and its impact on profitability at Sharia Commercial Bank in Indonesia. This study uses Good Corporate Governance (GCG) which is proxied with self assessment, number of commissioner and number of Sharia Supervisory Board (DPS), financial is proxied with company size, company age, DER, Social Cost, BOPO, FDR and NPF. Profitability is proxied with ROA and ROE. The sampling technique used purposive sampling method. There are 12 Sharia Banks that meet the criteria of the study sample period 2013-2017. The results showed that: first, GCG had negative effect on ISR. Second, financial factors have a positive effect on ISR. Thirdly, GCG negative affects profitability, the greater the number of commissioners and DPS will have an impact on the manejerial costs of the Bank. Fourth, financial factors have a positive effect on profitability. Fifth, ISR has a negative effect on profitability. Sixth, ISR mediates the relationship between GCG and financial factors with profitability.