Profitabilitas, leverage dan likuiditas terhadap pengungkapan Islamic Social Reporting pada bank umum Syariah. Populasi dalam penelitian ini adalah perusahaan sektor perbakan syariah yang terdaftar di Otoritas Jasa Keuangan indonesia tahun 2014-2018 sebanyak 11 perusahaan perbankan. Penelitian ini dilakukan menggunaka metode kuantitatif. Teknik pengambilan sample menggunakan metode purposive sampling, dan dianalisis dengan analisis regresi linear berganda. Berdasarkan hasil analisis hipotesis di dapat hasil : 1) Profitabilitas berpengaruh positif dan signifikan terhadap pengungkapan Islamic Social Reporting pada bank umum syariah, 2) Leverage berpengaruh positif secara signifikan terhadap pengungkapan Islamic Social Reporting pada bank umum syariah, 3) Likuiditas berpengaruh positif secara signifikan terhadap pengungkapan Islamic Social Reporting pada bank umum syariah. Kesimpulan dari penelitian ini adalah bahwa Profitabiitas, Leverage dan Likuiditas mendorong perusahaan melakukan pengungkapan islamic social reporting(ISR). Dan tanggung jawab yang sama pada pelaksanaan Islamic Social Reporting bank syariah yaitu memenuhi prinsip Islamic Social Reporting untuk menciptakan suatu kegiatan bisnis yang sehat. Kata Kunci : Profitabilitas, Leverage, Likuiditas, Islamic Social Reporting (ISR)

Abstract : The purpose of this study was to determine the influence of the profitabilty, leverage, and liquidity on the implementation of islamic social reporting in Islamic commercial banks. The population in this study is syariah banking companies listed in Indonesia in the period 2014 – 2018 as much 11 banking company.This research was conducted using quantitative methods. The sampling technique uses a purposive sampling method, and is analyzed by multiple linear regression analysis. Based on the results of hypothesis analysis, the results are: 1) Profitability the implementation positive signigficant of islamic social reporting in Islamic commercial banks, 2) Leverage influences positive significant effect the disclosure of islamic social reporting in Islamic commercial banks, 3) Liquidity influences the implementation positive significant of islamic social reporting in Islamic commercial banks. The conclusion of this study is that the Profitabily, leverage and liquidity encouraging companies to disclosure and responsibilities in the implementation islamic social reporting of sharia bank, namely meeting the principles of islamic social reporting to create a healthy business activity.

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