An Effect Analysis of Companyrs Size, Profitability, and Age towards Islamic Social Reporting Disclosure and Companyrs Valuation

Abstract

There is a principle of public needs that deals with the prevention of damage and poverty by the Corporate Social Responsibility actions. The objectives of this research were to analyze: the effect of company's size, profitability and age against the disclosure of Islamic Social Reporting (ISR); the presence of effect of company's size, profitability and age against company's valuation. It also aims to find out: the impact of ISR against the company's valuation; the effect of company's size, profitability and age against the company's valuation through the disclosure of ISR. Based on the analysis results, it was found that the company's size and age simultaneously have brought significantly positive effects towards the disclosure of ISR; while profitability does not contribute any significant effect towards the disclosure of Islamic Banks Indonesia's ISR. The company's size and age partially have brought significant effects towards company's valuation; while profitability and disclosure of ISR do not give any significant effect on company's valuation.