ANALISIS PENGUNGKAPAN CORPORRATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX (INDEKS ISR)

Abstract

ABSTRACT

This study aims to analyze corporate social responsibility disclosure of Islamic banking based on ISR index. The research uses secondary data. The sample was taken using purposive sampling and then analyzed using content analysis. The calculations result of corporate social responsibility level of Islamic banking based on the ISR index theme, shows that the overall level of disclosure of the highest ISR index theme 2016-2018 is the corporate governance theme with a value of 96.4%. While the lowest ISR index theme is the environment theme with value of 14.4% with a lack of disclosed by Indonesian Islamic banking. From the Results that average value shows that Islamic banking that gets the highest score is Bank Syariah Mandiri with a score of 77%, while the lowest score is Bank Victoria Syariah with a score of 52.8%. The data also shows that there are eight Islamic banks that have informative predicates, namely Bank Muamalat Indonesia, Mega Syariah, Mandiri Syariah, BRI Syariah, BNI Syariah, BCA Syariah, and Panin Dubai Syariah. There were five banks that received less informative predicates, namely Bukopin Syariah, Victoria Syariah, BJB Syariah, BTPN Syariah, and Maybank Syariah.

Keywords: Corporate Social Responsibility, Islamic Banking, Islamic Social Reporting Index