Analisis Pengungkapan Nilai Islam Dalam Laporan Tahunan Bank Syariah di Indonesia

M. Mas'ud
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引用次数: 1

Abstract

This research is an exploratory study aimed to assess the degree of suitability of thedisclosure information of Islamic values in the annual report of Islamic Banks (BUS)with items that duly disclosed. This research using 2010 BUS annual report. In order tomake this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adaptedfrom two previous studies which have similarity with this research theme, Haniffa &Hudaib (2004) and Prasetyaningsih & Prakosa (2010). This study uses content analysisas an analytical tool, which makes a set of related-specific text into analysis unit. Theresults showed that some of the new BUS emerged in 2010 have not been optimallydisclose Islamic values in their annual reports. But according to the overall score, all ofBUS annual report have disclosed enough information about Islamic values that shouldbe disclosed in annual reports.
本研究是一项探索性研究,旨在评估伊斯兰银行(BUS)年度报告中伊斯兰价值观披露信息与适当披露项目的合适程度。本研究采用2010年BUS年度报告。为了使本研究的结果可以与其他类似研究进行比较,指令编码,哪些项目应该披露或哪些项目应该披露,借鉴了之前与本研究主题相似的两项研究,Haniffa & hudaib(2004)和Prasetyaningsih & Prakosa(2010)。本研究使用内容分析作为分析工具,将一组相关的特定文本作为分析单元。结果表明,2010年出现的一些新BUS在其年度报告中没有很好地披露伊斯兰价值观。但从总体得分来看,所有的bus年度报告都披露了足够的关于伊斯兰价值观的信息,这些信息应该在年度报告中披露。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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