ISLAMIC SOCIAL REPORTING (ISR), KINERJA KEUANGAN DAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (Bukti Empiris Pada Bank Umum Syariah di Wilayah Asia Tenggara)

‘ADANI ARIBAHUNNADHILAH KUSNADI, NIM. 16840029 (2020) ISLAMIC SOCIAL REPORTING (ISR), KINERJA KEUANGAN DAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (Bukti Empiris Pada Bank Umum Syariah di Wilayah Asia Tenggara). Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.

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Abstract

The study aims to determine the relationship between disclosure of Islamic Social Reporting (ISR), earnings management practice, and financial performance in Islamic commercial banks in the region of Southeast Asia. There are 29 Islamic banks spread across Indonesia, Malaysia, Singapore, Thailand, Philippines, and Brunei Darussalam to be used as research samples. The sample period used began from 2015 to 2018. The results of the analysis showed that the average level of ISR disclosure in Islamic banks in the Southeast Asian region reached 78.27%. that is issues of social responsibility have become a concern for most Islamic banks, although not all of them. Furthermore, based on the test results the level of ISR disclosure has proven to have a positive effect on financial performance. But in this case, the level of ISR disclosure has not been proven to be influenced by earnings management practice by Islamic bank management. Likewise, laboratory management practice do not moderate the relationship between ISR disclosure and financial performance. This finding shows that regardless of management’s motivation, ISR disclosure tends to be positive with the financial performance of Islamic banks.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: Dr. Misnen Ardiansyah, S.E., M.Si., AK., CA., ACPA.
Uncontrolled Keywords: Islamic Social Reporting, earnings management and financial performance.
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User / Editor: Drs. Mochammad Tantowi, M.Si.
Date Deposited: 08 Apr 2020 12:14
Last Modified: 08 Apr 2020 12:14
URI: http://digilib.uin-suka.ac.id/id/eprint/38876

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