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Pengukuran Tanggung Jawab Sosial Perusahaan Perbankan Syariah Di Indonesia

Author

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  • Rina Trisnawati

Abstract

Sebagian besar penelitian mengenai pengukuran pengungkapan tanggung jawab sosial perusahaan yang telah dilakukan pada perbankan syariah menggunakan indeks Islamic Social Reporting (ISR). Hasil penelitian menunjukkan bahwa skor pengungkapan CSR perbankan syariah menggunakan indeks tersebut hasilnya rendah (30%-40%). Maka penelitian ini didesain untuk melakukan pengukuran CSR yang baru dengan melakukan konvergensi GRI (121 item) dan ISR (72 item). Sampel penelitian adalah 5 bank syariah yang terdaftar di Bursa Efek Indonesia. Unit analisisnya adalah laporan keuangan bank syariah dan publikasi CSR periode 2009-2011. Analisis data menggunakan content analysis dan decomposition analysis. Hasil analisis menunjukkan bahwa konvergensi indek GRI dan indek ISR harus dilakukan untuk indikatorindikator seperti tenaga kerja, pemerintah, ekonomi dan tanggung jawab terhadap produk dan jasa. Pengukuran CSR yang baru menghasilkan 90 item pengukuran dengan 10 indikator. Diharapkan hasil ini memberikan kontribusi signifikan pada pengungkapan CSR khususnya untuk industri perbankan di Indonesia.Kata kunci: Corporate Social Responsibility (CSR), GRI, ISR, pengungkapan

Suggested Citation

  • Rina Trisnawati, 2012. "Pengukuran Tanggung Jawab Sosial Perusahaan Perbankan Syariah Di Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 16(2).
    • Handle: RePEc:uii:jaaife:v:16:y:2012:i:2:id:3760
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