Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia
<p>The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic ban...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Asosiasi Fakultas Ekonomi & Bisnis Indonesia (AFEBI)
2017-03-01
|
| Series: | AFEBI Islamic Finance and Economic Review |
| Online Access: | https://journal.afebi.org/index.php/aifer/article/view/21 |
| _version_ | 1828139777308753920 |
|---|---|
| author | Aprila Dwi Widayati Raditya Sukmana |
| author_facet | Aprila Dwi Widayati Raditya Sukmana |
| author_sort | Aprila Dwi Widayati |
| collection | DOAJ |
| description | <p>The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 2010-2012. Annual reports were analyzed using content analysis method. Furthermore, the differences of ISR disclosure level were tested using independent sample t-test. The results showed that ISR disclosure level of islamic banking in Indonesia is better than ISR disclosure level of islamic banking in Malaysia. Based on the results of hypothesis testing, found that there are significant differences in the disclosure level between islamic banking in Indonesia and Malaysia.</p><p><br />Keywords: Islamic Social Reporting, Islamic Social Reporting Index, Islamic Banking</p> |
| first_indexed | 2024-04-11T18:57:53Z |
| format | Article |
| id | doaj.art-d489774a91e3499497ccacff09b8b057 |
| institution | Directory Open Access Journal |
| issn | 2548-5288 2548-5296 |
| language | English |
| last_indexed | 2024-04-11T18:57:53Z |
| publishDate | 2017-03-01 |
| publisher | Asosiasi Fakultas Ekonomi & Bisnis Indonesia (AFEBI) |
| record_format | Article |
| series | AFEBI Islamic Finance and Economic Review |
| spelling | doaj.art-d489774a91e3499497ccacff09b8b0572022-12-22T04:08:08ZengAsosiasi Fakultas Ekonomi & Bisnis Indonesia (AFEBI)AFEBI Islamic Finance and Economic Review2548-52882548-52962017-03-01101536210.47312/aifer.v1i01.2113Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and MalaysiaAprila Dwi Widayati0Raditya Sukmana1Airlangga UniversityAirlangga University<p>The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 2010-2012. Annual reports were analyzed using content analysis method. Furthermore, the differences of ISR disclosure level were tested using independent sample t-test. The results showed that ISR disclosure level of islamic banking in Indonesia is better than ISR disclosure level of islamic banking in Malaysia. Based on the results of hypothesis testing, found that there are significant differences in the disclosure level between islamic banking in Indonesia and Malaysia.</p><p><br />Keywords: Islamic Social Reporting, Islamic Social Reporting Index, Islamic Banking</p>https://journal.afebi.org/index.php/aifer/article/view/21 |
| spellingShingle | Aprila Dwi Widayati Raditya Sukmana Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia AFEBI Islamic Finance and Economic Review |
| title | Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia |
| title_full | Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia |
| title_fullStr | Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia |
| title_full_unstemmed | Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia |
| title_short | Difference Analysis of Social Performance With The Islamic Social Reporting (ISR) in Syariah Banking That Are in Indonesia and Malaysia |
| title_sort | difference analysis of social performance with the islamic social reporting isr in syariah banking that are in indonesia and malaysia |
| url | https://journal.afebi.org/index.php/aifer/article/view/21 |
| work_keys_str_mv | AT apriladwiwidayati differenceanalysisofsocialperformancewiththeislamicsocialreportingisrinsyariahbankingthatareinindonesiaandmalaysia AT radityasukmana differenceanalysisofsocialperformancewiththeislamicsocialreportingisrinsyariahbankingthatareinindonesiaandmalaysia |