Csr disclosure between conventional banks and sharia banks: a comparative analysis
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
This research is aimed to ascertain whether the Corporate Social Responsibility (CSR) in sharia banks is higher than that in the conventional banks using annual data of Indonesia Central Bank-registered banks during 2011-2014. In the process of measurement, CSR of sharia banks was measured with the Islamic Social Reporting Index (ISR), while CSR of conventional banks was measured with the Global Reporting Initiative Index (GRI) 2011. This research applied the quantitative approach. Mann Whitney U test was used as the data analysis method. The results show that the level of full disclosure based on the annual data report, in which there are CSR disclosures in Indonesia Central Bank-registered banks, is on the level of the significantly different report. Moreover, it is also shown that the level of CSR disclosure in sharia banks is higher than that in the conventional banks. This research is limited to the existing annual report. It is expected that in future research, there will be more institutions and samples included in the process of analysis to gain a complete illustration related to the CSR disclosure in Indonesia.
Authors and Affiliations
Yunan Najamuddin, Padma Dwi Haryanto, Rizki Hamdani
Keywords
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