Do Good Governance Business Sharia, Innovation and Financial Performance Affect Islamic Social Reporting Quality?

Islamic Social Reporting is an important aspect for companies with sharia principles in increasing their value. Disclosure currently only focuses on quantity not quality. Quantity can cause information anomaly because it based the amount of disclosure, way to minimize focus quality social disclosure. The purpose this study was analyze empirically effect financial performance (ROA), Innovation (ID) and Good Governance Business Sharia (GGBS) (ISR). This uses moderated regression analysis (MRA) e-views 11. sample used a banking company registered services authority (OJK). results indicate that ROA has no ISR, while other variables, namely ID GGBS, have ISR. research practical implications, practice governance innovation part needs be strengthened encourage management improve ISR In terms theoretical become literature contribute development model.