Pengaruh Komisaris Independen, Islamic Social Reporting dan Dewan Pengawas Syariah terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Bank Umum Syariah di Indonesia Tahun 2013-2021

Abstract

This study aims to determine whether independent commissioners, Islamic social reporting and sharia supervisory boards affect earnings management. This study also aims to determine whether firm size is able to moderate the relationship between independent commissioners, Islamic social reporting and sharia supervisory boards on earnings management. The population used in this study are Islamic Commercial Banks registered with the OJK for the 2013-2021 period. The sample selection was carried out using purposive sampling method. The number of samples obtained in this study were 14 Islamic Commercial Banks so that a total of 126 research observations could be obtained. Data processing was carried out using the EViews version 10 program. The results showed that: (1) Independent commissioners partially have no effect on earnings management, (2) Islamic social reporting partially influences earnings management, (3) Sharia supervisory board partially influences earnings management, (4) Firm size partially moderates the relationship between independent commissioners, Islamic social reporting, and Sharia Supervisory Board.