Sharia Companies' Islamic Social Reporting Practice and Its Determining Factors in Indonesia

In line with the massive development of Sharia principles-based companies, Sharia companies' Islamic social reporting practice, or ISR, has also been developed. This business ethic is a modification of corporate social responsibility (CSR). It is adjusted with Sharia or Islamic principles. The research, then, aims to know the extent of ISR practice and having been performed by Sharia companies and its determining factors in Indonesia. Some identified factors were the firm's size, profitability (ROA), and leverage (DAR). In detail, the research's sampling was 423 companies registered in the Indonesian Islamic Index (ISSI) for 2017 - 2019 (3 years). Then, the sample was purposively taken, using the Slovin formulation. There were 81 samples or 243 companies for 3 years of observation.The analysis method used in the research was content analysis to measure ISR practice and Structural Equation Modelling-Partial Least Square (SEM-PLS) in determining its impact. As the result, the finding shows that Sharia companies' ISR practice was medium, totally. In detail, based on its theme, a high level of ISR practice was related to environment and corporate governance. A medium level of ISR practice was employment and public, and a low level of ISR practice was funding, investment, and product and service. Additionally, the firm's size had a positive impact, but leverage had a negative impact. While profitability had not impacted ISR.