| Issue |
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|
|
|---|---|---|
| Article Number | 12001 | |
| Number of page(s) | 8 | |
| Section | Islamic Accounting | |
| DOI | https://doi.org/10.1051/shsconf/20173412001 | |
| Published online | 14 February 2017 | |
Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective
1 Accounting Department Faculty Economic
2 Post Graduate Program University Sriwijaya
* Corresponding author: inten26@yahoo.com
This research aims to compare the level of Corporate Social Responsibility disclosure on Islamic banking in Indonesia and Malaysia. Using data from annual report in seven public Islamic banks in Indonesia and seven public Islamic banks in Malaysia, this research find that the level ISR of Islamic banking in Indonesia are better than the level ISR of Islamic banking in Malaysia. There were significant differences between the two groups were observed with respect to the all theme of reporting.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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