This study was conducted to examine the effect of profitability, company size,
and type of ownership on disclosure of Islamic Social Reporting (ISR). The
population in this study are companies registered in the Jakarta Islamic Index
(JII). Proxies used to determine profitability are using return on assets (ROA),
company size using Ln (Total Assets), type of ownership using institutional
ownership, public ownership, foreign ownership, and managerial ownership. The
population in this study is the Jakarta Islamic Index (JII) company which was
listed on the Indonesia Stock Exchange in 2016-2018. Determination of the study
was caried out by purposive sampling method and obtained 31 companies with 93
observational data. Data were tested using descriptive statistical analysis testing,
Classical Assumption Test, and Multiple Linear Regression. The results of this
studys howed (1) profitability have not effect on ISR disclosure, (2) company size
has a positive effect on ISR disclosure, (3) institutional ownership have not effect
on ISR, (4) public ownership have not effect on ISR, (5) foreign ownership has a
positive effect on ISR, (6) managerial ownership have not affect ISR.