Analisis Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia

Febriany, Novita and Meutia, Inten and Suhel, Suhel (2014) Analisis Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia. In: Prosiding Seminar Nasional Hasil-Hasil Penelitian Dan Silatnas IV Fordebi Dalam Rangka Dies Natalis Ke-54 " Penguatan Industri Keuangan dalam Menghadapi Masyarakat Ekonomi Asean (MEA) 2015 Palembang, 23-24 Oktober 2014.

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Abstract

This study aims to determine the analysis of the factors that influence the Islamic Social Reporting (ISR) in Islamic banks (BUS) in Indonesia. The population in this study was 11 BUS in Indonesia from 2010-2012. 10 BUS samples were selected using purposive sampling technique from 11 BUS in Indonesia. The concept of Islamic Social Reporting (ISR) in this study uses an index developed by Othman et al (2009). In this study, the variable size of the Company as a control variable proven positive effect on disclosure ISR, profitability shown to negatively affect the of disclosure ISR, while the level of compliance Shariah have positive effect on disclosure ISR. The results of this study indicate that overall awareness of Islamic banking has been fairly good in expressing ISR although there are some banks which revealed a low ISR.

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