Analisis Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tiga Bank Syariah Di Indonesia

Isnawati Isnawati - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study is to analyze corporate social responsibility disclosure in annual report of syariah banksin Indonesia. This study is focused in analyzing the annual reports of three syaria banking in Indonesia. PT Bank Muamalat Indonesia, PT Bank Mega Syariah and Maybank Syariah Indonesia, through 2014-2016. The data of this study are narrative sentence of corporate social responsibility disclosure based on GRI and ISR index guidelines. There are several important result of this study, first, disclosure items on GRI index is dominated by economic dimension whereas ISR index is dominated by society dimension. Second, some of disclosure is concentrated in enhancing customer service. Third, there is no emancipatory motion on corporate social responsibility reporting.

 

Kunci: Tanggung Jawab Sosial Perusahaan, Laporan Tahunan, Teks Naratif, Islam, GRI dan ISR


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