ANALISIS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERBANKAN SYARIAH DI INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEKS

The main purpose of this study was to compare the social responsibility disclosure in Islamic banking in Indonesia by Islamic Social Reporting Index (ISR). The population in this study using the entire Islamic banks registered in Bank Indonesia and banks selected samples using sensuss based on predetermined criteria. The object of this study is seven Islamic banks in Indonesia. This study uses the 2012 annual report published on each bank. This study uses content analysis techniques scoring method based Islamic Reporting Index. The results showed the highest scores IRS index is Bank Muamalat Indonesia with a score of 73% and the lowest scores are BRI Syariah with scores of 49%. Keyword : Disclosure; Social Responsibility; Islamic Banking; IS