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All Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Sugianto Sugianto
State Islamic University Of North Sumatra, Medan
Economics, Econometrics & Finance

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Study of the perception of external auditors on the disclosure of ISR (Islamic Social Responsibility) in Islamic banking in Indonesia Siti Kadariah; Agus Agus; Sugianto Sugianto; Iskandar Muda; Eka Purnama Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.531 KB) | DOI: 10.54443/jaruda.v1i1.7

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).
Co-Authors Agus Agus Eka Purnama Sari Iskandar Muda Siti Kadariah