Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective

This research aims to compare the level of Corporate Social Responsibility disclosure on Islamic banking in Indonesia and Malaysia. Using data from annual report in seven public Islamic banks in Indonesia and seven public Islamic banks in Malaysia, this research find that the level ISR of Islamic ba...

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Bibliographic Details
Published in:SHS Web of Conferences 2017, Vol.34, p.12001
Main Authors: Meutia, Inten, Febrianti, Devi
Format: Article
Language:English
Subjects:
Banking
Islamic financing
Social responsibility
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Summary:This research aims to compare the level of Corporate Social Responsibility disclosure on Islamic banking in Indonesia and Malaysia. Using data from annual report in seven public Islamic banks in Indonesia and seven public Islamic banks in Malaysia, this research find that the level ISR of Islamic banking in Indonesia are better than the level ISR of Islamic banking in Malaysia. There were significant differences between the two groups were observed with respect to the all theme of reporting.
ISSN:2261-2424
2416-5182
2261-2424
DOI:10.1051/shsconf/20173412001