ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC ETHICAL IDENTITY PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA
DOI:
https://doi.org/10.32424/jeba.v22i1.1569Keywords:
bank syariah, pengungkapan identitas etis IslamAbstract
Penelitian ini bertujuan untuk mengetahui perbedaan pengungkapan Islamic Ethical Identity perbankan syariah di Indonesia dan Malaysia. Penelitian ini menguji indeks pengungkapan yang dikembangkan oleh Hanifa dan Hudaib (2007) yaitu Ethical Identity Index.
Populasi dalam penelitian ini adalah semua bank syariah yang ada di Indonesia dan Malaysia. Dengan menggunakan sampel sebanyak 14 bank syariah terdiri dari 7 bank syariah di Indonesia dan 7 bank syariah di Malaysia yang dijadikan sampel penelitian dengan purposive sampling. Bank syariah tersebut melaporkan laporan tahunannya selama 5 tahun berturut-turut dan menyediakan laporan tahunan tersebut pada websitenya masing-masing. Pengumpulan data sekunder pada penelitian ini dengan cara mendownload laporan tahunan dari masing-masing website bank syariah.
Hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan pengungkapan Islamic Ethical Identity antara perbankan syariah di Indonesia dan Malaysia.
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