Corporate Social Responsibility Disclosure in Indonesia Sharia Banks for 2015-2016: An Islamic Perspective

Abstract

This research has to know the corporate social responsibility disclosure between Islamic banks during 2015-2016 periods based on Islamic perspective. This research used mixed method (qualitative and quantitative method). The samples of Islamic Bank are Bank Muamalat, Bank Mandiri Syariah, and Bank BRI Syariah, Bank BCA Syariah, and Bank Panin Syariah with 44 indicators of ISR (Islamic Social Responsibility) convergence being used, while the rest 2 of indicators excluded. The data conducted by gather information from sustainability, annual, and financial report of those companies. The result of this research there is banking social responsibility increasingly during 2015-2016 but insignificant. In the other hand, for 2015 only Bank Muamalat and Bank Panin Syariah at Moderate level, while the rest at Low category. For 2016, only Bank BCA Syariah at Low level category while, the rest at Moderate level. Although the social responsibility of sharia banking increasingly, there is no bank in High compliance for 2015-2016.