PENGUNGKAPAN CORPORATE ETHICAL IDENTITY BERDASARKAN ETHICAL IDENTITY INDEX PERBANKAN SYARIAH DI INDONESIA

Fitri Dahlia, - (2018) PENGUNGKAPAN CORPORATE ETHICAL IDENTITY BERDASARKAN ETHICAL IDENTITY INDEX PERBANKAN SYARIAH DI INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Seiring dengan berkembangnya industri perbankan syariah di Indonesia, muncul berbagai kontroversi dari masyarakat, dimana masalah yang paling banyak disorot adalah pelekatan label syariah yang masih dianggap belum layak. Hal ini timbul akibat adanya persepsi masyarakat yang ragu pada konsistensi entitas bisnis syariah dalam menerapkan prinsip-prinsip syariah pada bisnisnya. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui bagaimana pelaksanaan pengungkapan Corporate Ethical Identity berdasarkan Ethical Identity Index di perbankan syariah dan seberapa besar tingkat pengungkapan Corporate Ethical Identity berdasarkan Ethical Identity Index di perbankan syariah. Metode penelitian yang digunakan adalah metode deskriptif dengan desain penelitian survey-deskriptif basis data sekunder. Adapun teknik pemilihan sampel dalam penelitian ini menggunakan purposive sampling diambil dari bank syariah di Indonesia yang terdaftar pada tahun 2017. Hasil penelitian menunjukkan bahwa pengungkapan Corporate Ethical Identity tertinggi berdasarkan dimensi dimiliki oleh dimensi dewan komisaris dengan skor 97%, sedangkan terendah yaitu pada dimensi komitmen terhadap debitur dengan skor 47%. Adapun pengungkapan Corporate Ethical Identity tertinggi berdasarkan bank diraih oleh Bank BRI Syariah dengan skor 84% yang memiliki predikat sangat informatif, sedangkan pengungkapan terendah yaitu pada Maybank Syariah yang memiliki skor 52% dengan predikat kurang informatif. Data juga menunjukkan bahwa tingkat pengungkapan Corporate Ethical Identity perbankan syariah di Indonesia memiliki predikat informatif.;---Along with the development of sharia banking industry in Indonesia, there were various controversies from the community, where the problem that most highlighted was the sticking of sharia labels that were still considered inadequate. This arises as a result of public perceptions that are doubtful about the consistency of sharia business entities in applying sharia principles to their business. The aim of this research is to find out how the implementation of disclosure Corporate Ethical Identity based on the Ethical Identity Index in Islamic banking and how much the level of disclosure Corporate Ethical Identity based on the Ethical Identity Index in Islamic banking. The research method used is descriptive method with secondary database survey-descriptive research design. The sample selection technique in this study used purposive sampling taken from Islamic banks in Indonesia which were registered in 2017. The results showed that the highest disclosure of Corporate Ethical Identity based on dimensions was owned by the board of commissioners with a score of 97%, while the lowest was on the commitment to debtor with a score of 47%. The highest disclosure of Corporate Ethical Identity based on the bank was achieved by Bank BRI Syariah with a score of 84% which had a very informative predicate, while the lowest disclosure was on Maybank Syariah which had a score of 52% with a less informative predicate. The data also shows that the level of disclosure of Islamic Banking Corporate Ethical Identity in Indonesia has an informative predicate.

Item Type: Tugas Akhir,Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S EKI FIT p-2018; Pembimbing : I. Agus Rahayu, II. Suci Aprilliani; NIM. : 1406073.
Uncontrolled Keywords: Perbankan Syariah, Corporate Ethical Identity, Ethical Identity Index, Islamic Banking, Corporate Ethical Identity, Ethical Identity Index.
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam
Depositing User: Isma Anggini Saktiani
Date Deposited: 16 Aug 2019 07:34
Last Modified: 16 Aug 2019 07:34
URI: http://repository.upi.edu/id/eprint/37921

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