Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET)

Dori Novarela, Indah Mulia Sari


This study aimed to capture the corporate social responsibility (CSR) reporting in
Islamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosure
items adopted from Meutia (2009) that showed by two accountability dimension, i.e.
vertical accountability that directed to Allah swt, and horizontal accountability that
directed to three parties i.e direct stakeholders (employee and customer), indirect
stakeholders (community), and the universe.The data taken from annual report 2013,
processed and analyzed by content analysis. The study found that Bank Muamalat
Indonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET,
each banks showed the different result. All banks raise the maximum score for the
vertical accountability for the highly disclosure

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