eprintid: 38876
rev_number: 10
eprint_status: archive
userid: 12259
dir: disk0/00/03/88/76
datestamp: 2020-04-08 05:14:33
lastmod: 2020-04-08 05:14:33
status_changed: 2020-04-08 05:14:33
type: thesis
metadata_visibility: show
creators_name: ‘ADANI ARIBAHUNNADHILAH KUSNADI, NIM. 16840029
title: ISLAMIC SOCIAL REPORTING (ISR), KINERJA KEUANGAN DAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI
(Bukti Empiris Pada Bank Umum Syariah di Wilayah Asia Tenggara)
ispublished: pub
subjects: ak_sya
divisions: ak_syar
full_text_status: restricted
keywords: Islamic Social Reporting, earnings management and financial
performance.
note: Dr. Misnen Ardiansyah, S.E., M.Si., AK., CA., ACPA.
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.
date: 2020-02-04
date_type: published
pages: 206
institution: UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
department: Fakultas Ekonomi dan Bisnis Islam
thesis_type: skripsi
thesis_name: other
citation:   ‘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.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/38876/1/16840029_BAB%20I_BAB_TERAKHIR_DAFTAR_PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/38876/2/16840029_BAB%20II_S.D_SEBELUM_BAB_TERAKHIR.pdf