Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

Abstract

The implementation of corporate social responsibility has entered a new era is no
exception in Islamic companies, especially of Islamic banking. Islamic Social Reporting
Index is one way of measuring and reporting social responsibility for sharia entity. This
study aimed to describe the practice of social responsibility disclosure based Islamic
Social Reporting Index on Islamic banks in Indonesia is associated with the size of the
Commercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, this
study using Islamic banks data annual report published in 2011-2013. The results showed
an increase in items disclosure in each group BUKU. In general, Islamic banks ISR
BUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamic
banks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose social
responsibility in a more specific and detailed than the equity less from Rp 1 trillion.