%0 Thesis
%9 Skripsi
%A ‘ADANI ARIBAHUNNADHILAH KUSNADI, NIM. 16840029
%B Fakultas Ekonomi dan Bisnis Islam
%D 2020
%F digilib:38876
%I UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
%K Islamic Social Reporting, earnings management and financial  performance.
%P 206
%T ISLAMIC SOCIAL REPORTING (ISR), KINERJA KEUANGAN DAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI  (Bukti Empiris Pada Bank Umum Syariah di Wilayah Asia Tenggara)
%U https://digilib.uin-suka.ac.id/id/eprint/38876/
%X 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.
%Z Dr. Misnen Ardiansyah, S.E., M.Si., AK., CA., ACPA.