CORPORATE SOCIAL RESPONSIBILITY OF SHARIA BANKING IN INDONESIA

Abstract

Sharia banks in Southeast Asia occupy the second position of the largest assets, so that it is very interesting to study and examine their performance. The purpose of this research is to analyze the disclosure of social responsibility of sharia banking in Indonesia based on Islamic Social Reporting Index. This study uses six indicators in measuring the disclosure of social responsibility consisting of investment and finance, products and services, labor, social, environmental and organizational governance. The technique of data analysis in this research use content analysis with the object of research all sharia bank in Indonesia 2015 - 2016. The result of research indicates that disclosure of sharia bank in Indonesia as measured by the index of ISR not only give priority to bank interest and experience increase of disclosure from 60% to 61%.