Meutia, Inten (2018) CSR DISCLOSURES ON ISLAMIC BANK IN INDONESIA AND MALAYSIA: ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC INSTITUTIONS (AAOIFI) STANDARD. International Journal of Economics, Commerce and Management, 6 (11). pp. 541-549. ISSN 2348 0386
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Abstract
This research examines the differences in CSR disclosure of Islamic banks in Indonesia and Malaysia based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). AAOIFI is a standard in accordance with sharia principles to disclose CSR (AAOIFI, 2010). The current research used 14 annual reports of Islamic banks in Indonesia and Malaysia for the period 2011-2016 as sample. In addition, content analysis is used to measure the volume of social disclosure and also independent test to see differences. The results of this empirical research stated that there were significant differences between the level of CSR disclosure in Islamic banks in Indonesia and Malaysia.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 15:17 |
| Last Modified: | 17 Jul 2022 15:17 |
| URI: | http://repository.unsri.ac.id/id/eprint/73738 |
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