Study of the perception of external auditors on the disclosure of ISR (Islamic Social Responsibility) in Islamic banking in Indonesia

Authors

  • Siti Kadariah Main Potential University, Medan
  • Agus State Islamic University Of North Sumatra, Medan
  • Sugianto State Islamic University Of North Sumatra, Medan
  • Iskandar Muda University Of North Sumatra, Medan
  • Eka Purnama Sari Main Potential University, Medan

DOI:

https://doi.org/10.54443/jaruda.v1i1.7

Keywords:

External Auditor, ISR

Abstract

This study aims to determine how the perception of external auditors in disclosing ISR (Islamic Social Responsibility) in Islamic banking in Indonesia. Islamic Social Reporting (ISR) from 2013-2016 was 87.50% which revealed 42 of the 48 ISR index items by Bank Muamalat Indonesia in 2013, 2014 and 2016 and Bank Syariah Mandiri in 2013 and 2016. Meanwhile, the value of minimum ISR disclosure of 52.10% which revealed 25 of the 48 ISR index items by BCA Syariah in 2013 and 2014).

References

Amalia Rosfina Analysis of the Effect of Financial Performance and Fines (Ta'zir) on Disclosure of Islamic Social Reporting at Islamic Commercial Banks in Indonesia in 2013-2016.

Tugiman, Hiro. 2004. Challenges and Prospects of the Internal Auditor Profession in Indonesia.

Tugiman, Hiro. 2006. Internal Audit Professional Standards. Kanisius: Bandung. Be firm, Muhammad. "Economic Research Methods Theory and Applications",PT. Raja Grafindo, Jakarta, 2005

Omar, Hussein. 2002. Business Research Methods. Jakarta: PT. Main Library Gramedia.

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Published

2022-08-21

How to Cite

Kadariah , S., Agus, A., Sugianto, S., Muda, I., & Purnama Sari, E. (2022). Study of the perception of external auditors on the disclosure of ISR (Islamic Social Responsibility) in Islamic banking in Indonesia. Journal of Accounting Research, Utility Finance and Digital Assets, 1(1), 47–52. https://doi.org/10.54443/jaruda.v1i1.7

Issue

Vol. 1 No. 1 (2022): July

Section

Articles