PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN : STUDI EMPIRIS PADA BANK SYARIAH DI INDONESIA

Dita Andraeny

Sari


Tujuan penelitian ini adalah untuk mengevaluasi tingkat pengungkapan tanggung jawab sosial perusahaan pada bank syariah di Indonesia yang berdasarkan indeks pelaporan sosial berbasis syariah (Islamic Social Reporting). Analisis empiris dilakukan berdasarkan laporan tahunan 11 Bank Umum Syariah tahun 2014. Teknik analisis data yang digunakan dalam penelitian ini yaitu content analysis. Berdasarkan statistik deskriptif indeks pengungkapan, dapat disimpulkan bahwa secara umum tingkat pengungkapan CSR bank syariah di Indonesia masih terbatas. 

Kata kunci : bank syariah, pengungkapan tanggung jawab sosial perusahaan, indeks ISR, content analysis


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Referensi


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