Penelitian ini bertujuan untuk menguji pengaruh Islamicity performance index terhadap Islamic social reporting perbankan syariah di Indonesia. Jumlah sampel penelitian adalah 12 bank umum syariah yang terdaftar di Bank Indonesia untuk tahun 2013 hingga 2018, dan menghasilkan data sampel sebanyak 72 data. Teknik analisis yang digunakan adalah analisis regresi berganda. Pengukuran Islamicity performance index, diwakilkan rasio profit sharing, zakat performance, equitable distribution, director employee welfare, dan Islamic income vs non Islamic income. Islamic social reporting menggunakan content analysis. Hasil penelitian menunjukkan bahwa Islamicity performance index secara keseluruhan berpengaruh terhadap pengungkapan Islamic social reporting. Analisis lebih lanjut, menunjukkan bahwa profit sharing dan equitable distribution tidak memberikan pengaruh terhadap pengungkapan Islamic social reporting. Sedangkan zakat performance, director employee welfare, dan Islamic income memberikan pengaruh terhadap pengungkapan Islamic social reporting.

This study aims to examine the effect of Islamicity performance index on Islamic social reporting of Islamic banking in Indonesia. The number of samples of this study are 12 sharia commercial bank listed on Bank Indonesia for period 2013 to 2018, and produce a sample of 72 data. The analysis technique used is multiple regression analysis. Measurement of Islamicity performance index, represented ratio profit sharing, zakat performance, equitable distribution, director employee welfare, and Islamic income vs non Islamic income. Islamic social reporting use content analysis. The results showed that Islamicity performance index give an effect to Islamic social reporting disclosure. Further analysis shows that profit sharing and equitable distribution has no a impacts on Islamic social reporting disclosure. While zakat performance, director employee welfare, and Islamic income has a effect on Islamic social reporting disclosure.