THE COMPARISON OF DISCLOSURE OF ISLAMIC VALUES IN ANNUAL REPORTS OF SHARIA BANKS IN INDONESIA AND MALAYSIA

This study aims at comparing the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. The method used in research is a quantitative method using descriptive analysis techniques and test of difference. The data used in this study are secondary data, namely the annual reports of Islamic banks in Indonesia and Malaysia in 2013-2017. The disclosure aspects of Islamic values in the annual report of Islamic banks that became the focus of this study are information regarding the vision and mission, the top management information, service and product information, zakat, donation and charity, employee support, commitment to debtors, commitment to the environment and society, and evaluation of the Sharia Supervisory Board (DPS). The result of this study indicates that there are differences in the level of disclosure of Islamic values in Islamic banks in Indonesia and Malaysia. Based on the results of statistical tests show that the average disclosure of Islamic values in Islamic banks in Indonesia is better than Islamic banks in Malaysia. The difference in the level of disclosure is due to the status of several Islamic banks in Indonesia as publicly owned companies.

Keywords: Disclosure of Islamic Values, Annual Report, Islamic Bank.

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