Pengungkapan CSR bank syariah: analisis perbandingan antara Indonesia dan Malaysia
Alumni Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
We aim to explore and compare corporate social responsibility (CSR) disclosures in Islamic bank of Indonesia and of Malaysia. We collect data from corresponding annual reports, financial reports, and information from website, newspaper, facebook, and twitter, for the period of 2011-2014. Using sample of 10 Islamic banks from the two regions and employing content analysis method for customer-centric CSR framework and CSR disclosures based on syariah enterprise theory we find that the Islamic banks in Indonesia and Malaysia have not yet fully operated based on Islamic principles. Based on customer-centric CSR framework, we find that social responsibility disclosures made by Islamic banks in Indonesia and Malaysia demonstrate a greater commitment to stakeholders (bottom layer). While Islamic banks in Indonesia have a higher value for commitment to community, Islamic banks in Malaysia possess a higher value for commitment to debtors. In line with this finding, the disclosure of CSR based on syariah enterprise theory, Islamic banks in Indonesia have a higher value than those in Malaysia. The Islamic banks in two regions show a greater value accountability to community. Further, there are some different CSR disclosures between Islamic banks in Indonesia and those in Malaysia, such as SAB (sharia advisory board), opinion, and their product disclosures.
Keywords: CSR disclosure, Islamic bank, Indonesia, Malaysia.
4. Witdya Pangestika dan Slamet Sugiri