Analisis Pengungkapan Nilai Islam Dalam Laporan Tahunan Bank Syariah di Indonesia

Abstrak

This research is an exploratory study aimed to assess the degree of suitability of the
disclosure 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 to
make this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adapted
from two previous studies which have similarity with this research theme, Haniffa &
Hudaib (2004) and Prasetyaningsih & Prakosa (2010). This study uses content analysis
as an analytical tool, which makes a set of related-specific text into analysis unit. The
results showed that some of the new BUS emerged in 2010 have not been optimally
disclose Islamic values in their annual reports. But according to the overall score, all of
BUS annual report have disclosed enough information about Islamic values that should
be disclosed in annual reports.