PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERBANKAN DI NEGARA YANG MENERAPKAN FULL ISLAMIC BANKING SYSTEM DAN DUAL BANKING SYSTEM
Daftar Isi:
- The purpose of this study is to compare the social responsibility disclosure on banking in the countries that apply the full Islamic banking system and dual banking systems based on the Sharia Enterprise Theory Index (SET Index). Samples were taken using a purposive sampling technique. The sample used in this study are six Islamic banks, representing the full Islamic banking system consisting of Saman Bank (Iran), Al-Shamal Islamic Bank (Sudan) and Bank Islami Pakistan Limited (Pakistan) while those representing the dual banking system namely Bank Muamalat Indonesia, Bank Islamic Malaysia Berhad (Malaysia) and Emirates Islamic Bank (UAE). This study uses secondary data in the form of annual reports from 2013-2017. Annual reports are analyzed using content analysis. Furthermore, the comparison of disclosure rates based on the SET Index was tested using the independent sample t-test. The results of the study show that the level of social responsibility disclosure in the countries that apply dual banking systems is higher than the level of disclosure of social responsibility in the countries that apply a full Islamic banking system. Based on the results of hypothesis testing, it was found that there were significant differences in the social responsibility disclosure in the countries that apply the full Islamic banking system and the dual banking system. Keywords: Islamic Bank, Corporate Social Responsibility, Sharia Enterprise Theory