PERBANDINGAN PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL PADA BANK SYARIAH TERBESAR DI INDONESIA, MALAYSIA DAN BRUNEI DARUSSALAM DENGAN MENGGUNAKAN INDEKS ISR
| Main Author: | Rizal, Syaiful |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14916/ |
Daftar Isi:
- The purpose of research is to describe the social responsibility disclosure in the largest Islamic banks in Indonesia, Malaysia and Brunei Darussalam. Explaining differences and social responsibility disclosure in the largest Islamic banks in the three countries with reference to the model of the Islamic Social Reporting Index. Perform engineering analysis content analysis done by providing a checklist on each item that reveals social activities on the financial statements of Islamic banks. If there is one item that will be disclosed then got a score of " 1 " , and if not then it will get a score of " 0 " . The marking checklist is based on content analysis (content analysis). ISR Index classifies information into sub - themes (categories), namely ; Investment and Finance, Products and Services, Labor, Social, Environmental, and Organizational Governance. Assessed the social responsibility disclosure index is based on the model ISR using content analysis technique, in which : A value of 0 if no item related disclosures, the value of 1 if there is disclosure of the related item. If all the items disclosed the maximum value that can be achieved by 43 (100 %). To calculate the percentage of the scoring, Conducting discussions regarding whether or not the difference in social responsibility disclosure comparisons of the three countries. Results of the analysis indicate that the researchers who carried out social responsibility disclosures by Bank Muamalat Indonesia, Bank Islam Malaysia and Bank Islam Brunei Berhad with ISR items revealed that as many as follows: 43 (forty three) and item 6 (six) categories, namely : Investment and Finance (Finance and Investment Theme), Products and Services (Product and Service Theme), Labor (Theme Employees), Social (Social Theme), Environment (Environment), and Organizational Governance (Corporate Governance Theme). After performing its social responsibility disclosure on third bank, Bank Islam Malaysia has turned social performance levels higher than the Bank Muamalat Indonesia and Bank Islam Brunei Berhad. This is due to the disclosure made by the Bank Islam Malaysia has a rising trend from the previous year and has more than the disclosure of Bank Muamalat Indonesia and Bank Islam Brunei Berhad.