Islamic Social Reporting Index sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah (Studi Komparasi di Indonesia)

Abstract This study aims to identify and analyze differences in the level of disclosure of Islamic social reporting in Islamic banking in Indonesia. The subjects of this study are Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) in the period 2016-2018. The data in this study uses secondary data obtained from the annual reports of Islamic Commercial Banks in Indonesia. The sample of this research is 12 Islamic Commercial Banks with sampling using purposive sampling technique. Data analysis was performed using the content analysis method, namely by placing a check mark on each item that uses social activities in the annual report of Islamic banks in Indonesia. The ISR Index component consists of 6 categories namely Finance and Investments theme, Product and Service theme, Employees theme, Society theme, Environment theme, and Corporate Governance theme with 43 disclosure items. The highest average value in 2016-2018 was held at BCA bank at 78.29%, while the lowest was at MSI bank at 55.04%. Keywords: Islamic Social Reporting Disclosure, Corporate Social Reporting, Islamic Commercial Banks in Indonesia, Financial Services Authority