Description:
Absrtact. This research examines The Influence of Sharia Maqashid Index (Educating Individual concept, Justice concept, Public Interest concept) and Islamic Social Reporting Disclosure On Third Party Fund. The object of this research are Commercial Sharia Banks in Indonesia years 2015-2017. This sample are decided by using purposive sampling method. By the method resarcher obtained 12 Commercial Sharia Banks. The type of data used secondary data in the form of financial report and annual report. This study uses multiple regression as the method to anylize the influence of independent variables towards dependent variable which using IBM SPSS 22 as the measuring instrument. The result with the multiple regression anylisis shows that Sharia Maqashid Index Educating Individual concept and Justice concept partially doesn’t have a significant influence on Third Party Funds. While Sharia Maqashid Index Public Interest conccept and Islamic Social Reporting partially have a significant influence on Third Party Funds. Simultaneously the Sharia Maqashid Index (Educating Individual concept, Justice concept, Public Interest concept) and Islamic Social Reporting have a significant influence on Third Party fund with value of R square was 0,81. This asserted that the independent variable was capable to explain the dependent variabel in the value of 81% and the remaining matter could be explained by other variables which were excluded from this research.Keywords: Islamic Social Reporting, Sharia Maqashid Index, Third Party FundAbstrak. Penelitian ini menguji pengaruh Indeks Maqashid Syariah (konsep pendidikan individu, konsep keadilan, dan konsep kemasalahatan) dan pengungkapan Islamic Social Reporting terhadap Dana Pihak Ketiga. Objek penelitian ini adalah Bank Umum Syariah di Indonesia tahun 2015-2017. Teknik penelitian sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh sampel penelitian sebanyak 12 Bank Umum Syariah. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode untuk mengukur pengaruh variabel independen terhadap variabel dependen dengan menggunakan IBM SPSS 22. Hasil penelitian dengan analisis regresi berganda menunjukkan bahwa Indeks Maqashid Syariah konsep pendidikan individu dan konsep keadilan secara parsial tidak berpengaruh signifikan terhadap Dana Pihak Ketiga. Sedangkan Indeks Maqashid Syariah konsep kemasalahatan dan Islamic Social Reporting secara parsial berpengaruh signifikan terhadap Dana Pihak Ketiga. Secara simultan Indeks Maqashid Syariah (konsep pendidikan individu, konsep keadilan, konsep kemaslahatan) dan pengungkapan Islamic Social Reporting berpengaruh secara signifikan terhadap Dana Pihak Ketiga dengan nilai R square sebesar 0,810. Hal ini berarti bahwa variabel independen mampu menjelaskan variabel dependen sebesar 81% dan sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian iniKata Kunci: Dana Pihak Ketiga (DPK), Indeks Maqashid Syariah, Islamic Social Reporting