Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 1 No. 1 (2022): July

Study of the perception of external auditors on the disclosure of ISR (Islamic Social Responsibility) in Islamic banking in Indonesia

Kadariah , Siti (Unknown)
Agus, Agus (Unknown)
Sugianto, Sugianto (Unknown)
Muda, Iskandar (Unknown)
Purnama Sari, Eka (Unknown)

Article Info

Publish Date
21 Aug 2022

Abstract

This study aims to determine how the perception of external auditors in disclosing ISR (Islamic Social Responsibility) in Islamic banking in Indonesia. Islamic Social Reporting (ISR) from 2013-2016 was 87.50% which revealed 42 of the 48 ISR index items by Bank Muamalat Indonesia in 2013, 2014 and 2016 and Bank Syariah Mandiri in 2013 and 2016. Meanwhile, the value of minimum ISR disclosure of 52.10% which revealed 25 of the 48 ISR index items by BCA Syariah in 2013 and 2014).

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
136.531 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Website

Abbrev

go

Publisher

PT. RADJA INTERCONTINENTAL PUBLISHING

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) | ISSN (e): 2962-973X provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange ...