Open AccessDISCLOSURE OF ISLAMIC SOCIAL REPORTING A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA
Author(s) -
Erik Nugraha,
Tri Anita Noviantini,
Audita Setiawan
Publication year - 2019
Publication title -
the international journal of business review
Language(s) - English
Resource type - Journals
eISSN - 2621-7317
pISSN - 2621-413X
DOI - 10.17509/tjr.v2i1.20335
Subject(s) - islam , accounting , business , descriptive statistics , sharia , islamic banking , nonprobability sampling , test (biology) , descriptive research , population , geography , sociology , medicine , social science , statistics , environmental health , paleontology , mathematics , archaeology , biology
This study aims to describe and determine the differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia. Islamic Social Reporting (ISR) is an extension of the reporting standards of social performance as a reflection of the company's role in a spiritual perspective. The method used in the research is descriptive comparative method using cross-sectional data types. The population in this study is Islamic Banks in Indonesia, which are as many as 13 banks and in Malaysia which are as many as 15 banks, the sampling technique used in this study uses census sampling techniques. The data analysis technique used is the Independent t-test. Based on the results of the study there are not differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia, but the level of disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Malaysia is better than Islamic Banks in Indonesia.