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.