Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks

Autor:	Muhfiatun Muhfiatun, Prasojo Prasojo, Dwi Marlina Wijayanti, Tettet Fitrijanti
Rok vydání:	2022
Předmět:	General Medicine
Zdroj:	Jurnal Dinamika Akuntansi dan Bisnis. 9:121-134
ISSN:	2528-1143 2355-9462
Popis:	This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::b7a7689bff12800567a70584d357ac08 https://doi.org/10.24815/jdab.v9i1.24262 Zobrazit plný text záznamu