Apakah Ukuran, Profitabilitas, dan Praktik Manajemen Laba Memengaruhi Tingkat Pelaksanaan dan Pelaporan Islamic Social Reporting Pada Perbankan Syariah Di Indonesia?
Abstract: This study aims to
examine the effect of size, profitability, and earnings management on
implementation and disclosure of Islamic Social Reporting in Islamic banks in
Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah)
which published an annual report within the past three years from 2009 to 2013.
Measurement of Islamic Social Reporting was perfomed with reference to the
research Haniffa (2002). The hypothesis testing employs multiple regression
analysis techniques. The results of this study reveal that the size of banks as
measured by total assets has positive effect on the level of implementation and
disclosure of Islamic Social Reporting by Islamic banks. However, profitability
as measured by return on eearnings (ROE) and earnings management as measured by
Healy model (1996) do not show the effect on the level of implementation and
disclosure of Islamic Social Reporting by Islamic banks. For more detail
descriptions of this study results are presented in discussion section.
Penulis: Iwan Setiawan, Haris
Faulid Asnawi, Hafiez Sofyani
Kode Jurnal: jpakuntansidd131074
