ANALISIS PERBANDINGAN PENGGUNAAN GLOBAL REPORTING INITIATIVE INDEX DAN ISLAMIC SOCIAL REPORTING INDEX DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA TAHUN 2014-2018

Abstract

This study aims to determine the suitability of CSR disclosure Islamic banking in Indonesia with GRI Index and ISR Index in 2014-2018. Selection of the sample in this study using purposive sampling and data collection through secondary data. The number of samples in this study were 12 Islamic banking with a total of 60 annual reports. The method used in this study was to compare the results of the assessment (scoring) CSR disclosure of Islamic banking in Indonesia in the use of the GRI Index and ISR Index. After finding out the suitability of CSR disclosure Islamic banking in Indonesia with GRI Index and ISR Index, then performed a comparative analysis to determine whether there are differences in the use of CSR disclosure GRI Index with ISR Index by performing different tests using the Independent Sample t test. The results showed that CSR disclosures of Islamic banking in Indonesia, both of which use the GRI Index nor the ISR Index has in accordance with the respective index, because not all of the items disclosed. CSR disclosures of Islamic banking in Indonesia using GRI Index has a higher score than the ISR Index. CSR disclosure of islamic banking in Indonesia using the GRI Index with ISR index no significant difference