Main Article Content
Abstract
Analysis of company size, solvency, and liquidity on Islamic Social Reporting (ISR) disclosure is the focus of this study. This study is based on stakeholder theory with a quantitative approach. Secondary data were obtained through the annual publication of Islamic Commercial Banks during 2019–2023 using purposive sampling techniques, while hypothesis testing was carried out through classical assumption tests and multiple linear regression analysis. The study population included nine Islamic banking institutions registered with the Financial Services Authority (OJK), with a total of 45 observation data. The research findings show that only the liquidity variable has a significant positive effect on ISR disclosure, while company size and solvency do not show a significant relationship. The implications of these results indicate that good liquidity management can encourage broader sharia-based social disclosure, so that Islamic banks need to strengthen the efficiency of fund management. This study also contributes to encouraging regulators such as OJK to formulate more targeted ISR standards, as well as providing a reference for investors in assessing banks' social and sharia commitments through liquidity indicators.