Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Governance Andalas
Anggraini, Dian Yuni
Unknown Affiliation
Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Kualitas Pengungkapan Islamic Corporate Social Responsibility Bank Umum Syariah di Indonesia Anggraini, Dian Yuni; Kartika, Rayna
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 1 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.2

Abstract

This study aims to examine the quality of Islamic Corporate Social Responsibility (ICSR) disclosure in Indonesian Islamic Banks for 2014-2017. Content analysis was used to identify the quality of information disclosed. The observation of the study isusing 50 observations(13 Islamic Banks and for 4 years). The operational definition of ICSR is encompassed by Islamic economic responsibility, Islamic legal responsibility, Islamic ethical responsibility, and Islamic philanthropic responsibility. The study shows that the information disclosed is more dominated by quantitative than qualitative information. There are positive trend on ICSR disclosure. Therefore, the increasing disclosure trends can be considered as a first step toward improved Indonesian Islamic Banks’ ICSR disclosure. The increasing disclosure trends can be considered as the fact that Islamic Banks in Indonesia have increasing their interest in social problems. This study provides a valuable contribution to researchers and practitioners, as it extends the understanding of how the narrative disclosures on ICSR were produced by Indonesian Islamic Banks.
Co-Authors Rayna Kartika, Rayna