ABSTRACT

This study is aimed to analyze and empirically test the Corporate Social Responsibility Disclosure (CSRD) between Sharia and non Sharia Banks. CSRD data is collectedfrom the company related to social activities that include the following themes: environment, energy, health and occupational safety, other labor, products, community involvement, and general information. All items of CSRD were measured using coontent analysis with the check list of the items of CSRD in the annual report of each Sharia Bank (Mandiri Sharia Bank, BNI Sharia, and BRI Sharia) and Non Sharia Bank (Mandiri Bank, BNI, BRI). Mann-Whitney test was aplied to compare the CSRD of the two different type of banks. The result showed that, in general, there is no difference between the two type of banks. However, non Sharia Banks tend to disclose more enviromental, energy, and general information than Sharia Banks. This might have been due to the fact that Bank in Indonesia adopt the dual banking system that allow the non-sharai banks have Sharia Business Units/sharia banking units. It is mean that all activities of the sharia banking still depends on the policy of the corresponding conventional banking. While, sharia banks tend to disclose more information related to non-riba, gharar, zakat, saddaqa, waqf, and qard Hasan activities. In order to the form of social activities Sharia Bank, for example: distribution to a number corporate zakat, provision of social assistance to the community/populayion/people whon are less able, aid to education, aid to disaster victims, and the last one is providing medical assistance.

Keywords: Corporate Social Responsibility Disclosure (CSRD), annual report, Sharia Banks, Non Sharia Banks, Mann-Whitney test