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Purpose: This research is aimed to analyze whether disclosure of corporate social responsibility (CSR) of sharia bank in Indonesia is influenced by some factors.

Methodology: This research used the data from Islamic Social Reporting (ISR) index. ISR was evaluated based on content analysis; that is by analyzing annual report of 11 sharia banks.

Findings: Multiple regressions showed that company size significantly affected the level of disclosure of CSR but it was the contrary for profitability.

Originality/contributions: This is the first study to used 11 sharia banks in Indonesia during the period of 2010-2013.


Company Size Disclosure of corporate social responsibility Islamic Social Reporting Profitability.

Article Details

How to Cite
Syahierah, R., & Larasati, A. (2020). Does company size and profitability affect corporate social responsibility disclosure?. Asian Journal of Islamic Management (AJIM), 1(1), 38–50.