The Influence Of The Responsibility Sharia Supervisory Board, Sharia Compliance, Issuance Of Sharia Securities, And The Size Of The Board Of Commissioners On The Level Of Disclosure Of Islamic Social Reporting Islamic Bank In Indonesia

This research aims to test the effect of responsibilities Sharia Supervisory Board, Compliance, issuance securities, and size Board Commissioners on level disclosure Islamic Social Reporting at Banks in Indonesia. study used descriptive correlational quantitative methods. The method data collection is use secondary sources, terms way this uses techniques with documents form annual financial statements GCG reports. analysis statistics classical assumption tests consisting normality tests, multicollinearity heteroplasticity tests. population Commercial Bank Indonesia for period 2016-2020 which amounted 14 Banks. sample determination technique was carried out using purposive sampling criteria: publishes reports lists results Self Assessment 2016-2020, from these criteria, a 13 obtained. showed that partially variables Responsibilities Compliance variables, Size had no ISR Disclosure Rate it can be concluded H1, H2, H4 were rejected. While variable securities shows Issuance Securities affects Level H3 accepted. Simultaneously Securities, have significant H5