PENGARUH KINERJA KEUANGAN DAN REPUTASI AUDITOR TERHADAP ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN RETURN SAHAM DALAM INDEKS JII YANG TERDAFTAR DI BEI PADA TAHUN 2016-2017

The problem in this research is whether the financial performance and reputation Auditors influence on Islamic Corporate Social Responsibility Disclosure and the return of shares in indexes JII registered in BEI 2016-2017 period. This study aimed to test whether there is influence between financial performance and reputation of Auditors against islamic corporate social responsibility disclosure and the return of shares in indexes JII registered in BEI 2016-2017 period. The population in this research is the manufacturing company listed in BEI and JII since year 2016-2017 a number of 22 companies. Sampling done by the method of purposive sampling, which became the sample as much as 16 companies, for 2016-2017 as many as 32 samples (16x2). Data source this study is secondary data downloaded from the BEI and JII. Methods of analysis used in this study is the analysis of lines with the help of SPSS applications. The results in this study i.e., financial performance and reputation of the Auditors were not able to increase the ICSRD. Improved financial performance that is resized via ROA and ROE are not able to increase the ICSRD because the company is more oriented to sheer profit. The increase in Reputation of Auditors are also not able to increase the ICSRD. Financial performance is measured via the ROE effect significantly to Return the shares, while ROA has no effect against the Return of shares. The increase in ROE was able to increase Return company stock, meaning that Investors are very interested in companies that have high ROE rate. The reputation of the Auditor has no effect against the return of shares. The increase in Reputation of Auditors do not increase Return company stock. ICRD also has no effect against the Return of shares. ICSRD did not manage to mediate the relationship between financial performance and the Return of shares. ICSRD is also not able to mediate the relationship between Stock Return and Auditor Reputation. Thus ICSRD is not capable of attracting investors to infuse capital inside.
The conclusions of this research are companies that use equity effectively and efficiently able to increase return stock, although the financial performance and reputation of the Auditors were not able to increase the ICSRD and ICSRD were not able to increase the Return on stock, will be but with a high ROE will interest investors to infuse capital in the company.