Comparisons and Differences of Level Islamic Social Reporting Disclosure Islamic Banking in Indonesia and Malaysia
Abstract
The purpose of this research is to examine the difference of Islamic Social Reporting (ISR) disclosure
level of islamic banking in Indonesia and Malaysia based on ISR index. The samples were selected by
purposive sampling method. The samples that is used in this research is five islamic banks in Indonesia
and five islamic banks in Malaysia. This research uses secondary data, that is annual report from 20102012.
Annual
reports
were
analyzed
using
content
analysis
method.
Furthermore,
the
differences
of
ISR
disclosure
level were
tested using
independent sample
t-test. The
results
showed that ISR disclosure
level
of
islamic
banking
in
Indonesia
is
better than
ISR
disclosure
level
of
islamic
banking
in
Malaysia.
Based
on
the
results
of
hypothesis
testing,
found
that
there
are
significant
differences
in
the
disclosure
level
between islamic banking in Indonesia and Malaysia.