Islamic Corporate Identity dalam Praktik Pengungkapan Laporan Tahunan Bank syariah: Studi Ekplorasi pada Tiga Bank Umum Syariah di Indonesia
NIDAUL USWAH PRASETYANINGSIH, Irfan Nursasmita, Drs., M.Si.
This research is an exploratory study which aimed to assess annual report disclosure compliance of three Islamic banks in Indonesia using ideal disclosure standard that reflects Islamic corporate identity. Content analysis was applied as a research method using sentence/sentences for context as the unit analysis. Various assessment categories were developed based on research done by Haniffa dan Hudaib (2007) and adjusted to comply with Peraturan Bank Indonesia No. 8/4/PBI/2006. As the result, it is revealed that there were insufficient amount of disclosure practice about zakah, charity, and benevolent loan. The same occasion were found on their corporate social responsibility to the communities. However, their annual report disclosure practice has nearly matched the ideal disclosure standard which reflects Islamic corporate identity.
Kata Kunci : disclosure, annual report, Islamic corporate identity, content analysis
