Puji Handayati, Devy Krisnawati, Budi Eko Soetjipto, Sudarmiatin, Suharto
This study aims to describe and analyze the differences in the implementation of Corporate Social Responsibility for Shariah banks in Indonesia and Malaysia. Research conducted on the 10 annual reports of Shariah banks in Indonesia and six Shariah banks in Malaysia. This study uses content analysis approach to determine the disclosure level of 47 items. Meanwhile, the hypothesis testing used in this study is a different test of independent samples. The results showed the level of CSR disclosure of Shariah bank in Indonesia is higher than in Malaysia. Nevertheless, none of shariah banks in Indonesia and Malaysia that reveal CSR fully. However, the vertical dimension has been reported fully by Malaysian Shariah banks. The social activity of Indonesia Shariah banks are largely sustainable, while in Malaysia is more voluntarily. According to the hypothesis testing result, it showed that there is no significant difference between CSR disclosure of Shariah banks in Indonesia and Malaysia. © 2017 Serials Publications Pvt. Ltd.
Faculty of Economics, Universitas Negeri Malang, Negeri Malang, Indonesia
