ANALISIS PENGUNGKAPAN NILAI ISLAM DALAM LAPORAN TAHUNAN BANK SYARIAH DI INDONESIA

Muhammad Mas'ud
unpublished
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
more » ... 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.
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