Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara

Abstract

This study aims to measure the social responsibility disclosure of Islamic Bank in
Southeast Asia based on ISR index. The research method in this study is descriptive
qualitative with content analysis in annual reports published on the website. The
population in this study is Islamic banking in Indonesia, Malaysia and Brunei
Darussalam from 2015-2017. The selected sample used a purposive sampling
technique consisting of 20 selected Sharia Banks. The results showed overall, the
predicate level of disclosure of sharia banking social performance in Southeast Asia
was considered less informative with a score of 55.35%. Although the level of
disclosure of social performance continues to increase every year.