ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN ISLAMIC CORPORATE GOVERNANCE DALAM PERBANKAN SYARIAH

Restu Hanin Annisaa

doi:10.53712/aktiva.v10i2.2821

ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN ISLAMIC CORPORATE GOVERNANCE DALAM PERBANKAN SYARIAH

Restu Hanin Annisaa

Abstract

Penetilitian ini bertujuan untuk menguji pengaaruh islamic corporate responsibility (ICSR) terhadap earning management dan menguji wfwk moderasi islamic corporate governance (ICG) dalam mempengaruhi keduanya. Variabel manajemen laba diukur dengan discretionary accrual, ALLP, dan SPOSM. Penelitian ini menggunakan sampel bank umum syariah yang terdaftar dalam otoritas jasa keuangan. Teknik pengambilan sampel dengan menggunakan purposive sampling. Sampel penelitian yang digunakan dalam penelitian berjumlah 9 perusahaan dengan total data penelitian sebesar 81 data. Teknik analisis data yang digunakan dalam penelitian ini menggunakan Moderated Structural Equation Modelingdengan menggunakan software Smart PLS versi 3.0. Hasil penelitian menunjukkan bahwa ICSR berpengaruh negatif tidak signifikan terhadap manajemen laba, dan ICG dapat memoderasi pengaruh ICSR dengan manajemen laba dengan arah positif.

Keywords

Islamic Corporate Sosial Responsibility; Islamic Corporate Governance; Earning Management

Full Text:

PDF

References

Adnan, M., Abdulrahman, K., Ali, A. A., Salmiah, S., Amin, M., Sairally, B. S., Darrag, M., Tanggung, J., Sosial, J., Farook, S., Hassan, M. K., Lanis, R., & Penulis, U. (2014). Mengembangkan perusahaan Islam model tanggung jawab sosial (ICSR). Review Daya Saing, 24(4), 258–274.

Alfi Kholisdinuka. (2021). Persentase Penduduk Indonesia. Detik.Com.

Alsaadi, A., Ebrahim, M. S., & Jaafar, A. (2017). Corporate social responsibility, Shariah-compliance, and earnings quality. Journal of Financial Services Research, 51(2), 169–194.

Alwafi Ridho Subarkah. (2018). Pengaruh Intellectual Capital, Islamic Corporate Social Responsibility, Dan Islamic Corporate Governance Terhadap Kinerja Bank Umum Syariah Periode 2013-2017. Nhk技研, 151(2), 10–17.

Ananda, C. Z., & NR, E. (2020). Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah. Jurnal Eksplorasi Akuntasi, 2(3649), 2065–2082.

Andyani Pertiwi, D., & Silvino Violita, E. (2018). The Effects of Earning Management and Financial Performance on the Quality of Islamic Banking Social Responsibility Report. 126(Icied 2017), 76–79. https://doi.org/10.2991/icied-17.2018.15

Arisandy, Y. (2015). Manajemen Laba Dalam Prespektif Islam Yosy Arisandy Fakultas Syariah dan Ekonomi Islam IAIN Bengkulu. Mizani, 25(2), 125–143.

Bhati, A. (2019). S. Khan & S. Siddiqui: Islamic Education in the USA and the Evolution of Muslim Nonprofit Institutions. Voluntas, 30(4), 905–906.

Buertey, S., Sun, E. J., Lee, J. S., & Hwang, J. (2020). Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 27(1), 256–271. https://doi.org/10.1002/csr.1803

Cahyati, A. D. (2015). Pembuktian Fenomena Earning Management Pada Perbankan Syariah : Analisis Fakultas Ekonomi Universitas Islam 45 Bekasi. El-Muhasaba, 6(1), 52–69.

Choi, B. B., Lee, D., & Park, Y. (2013). Corporate social responsibility, corporate governance and earnings quality: Evidence from Korea. Corporate Governance: An International Review, 21(5), 447–467. https://doi.org/10.1111/corg.12033

Chun, S., & Cho, E. (2017). Real Activities Earnings Management : The Journal of Applied Business Research, 33(4), 669–693.

Dewi, I., Putri, P. Y. A., & ... (2020). Pengungkapan Corporate Social Responsibility Dan Dampaknya. Jurnal Riset Akuntansi …, 1–28. http://e-journal.unmas.ac.id/index.php/juara/article/view/749%0Ahttp://e-journal.unmas.ac.id/index.php/juara/article/download/749/685

El-Halaby, S., Albarrak, H., & Grassa, R. (2020). Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks. Journal of Islamic Accounting and Business Research, 11(9), 1847–1870. https://doi.org/10.1108/JIABR-10-2019-0201

Elnahass, M., Izzeldin, M., & Steele, G. (2018). Capital and Earnings Management: Evidence from Alternative Banking Business Models. International Journal of Accounting, 53(1), 20–32. https://doi.org/10.1016/j.intacc.2018.02.002

Fadhilah, H. (2019). Pengaruh Islamic Corporate Governance (ICG) Terhadap Financial Shenanigans. Jurnal Riset Akuntansi Dan Perbankan, Vol.13(1), 14–22.

Farisi, J. R. Al. (2015). Pengaruh Mekanisme GCG, Investment Account Holder dan Ukuran Perusahaan Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah.

Farook, S., Kabir Hassan, M., & Lanis, R. (2011). Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114–141. https://doi.org/10.1108/17590811111170539

Fauzan, S., Prajanti, S. D. W., & Wahyudin, A. (2019). The Effect of Budgeting Quality and Human Resource Competency of School Financial Performance with Information Technology as a Moderating Variables. Journal of Economic Education, 8(2), 159–166.

Febyani, P. A. (2016). Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Manajemen Risiko sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Pertambangan dan Energi yang Terdaftar di BEI pada Tahun 2010-2013. Jurnal Akuntansi Manajerial, 1(2), 46–58.

Freeman, R. E., & David, L. R. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88–106. https://doi.org/10.2307/41165018

Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall.

Ibrahim, M. S., Darus, F., Yusoff, H., & Muhamad, R. (2015). Analysis of Earnings Management Practices and Sustainability Reporting for Corporations that Offer Islamic Products & Services. Procedia Economics and Finance, 28(April), 176–182. https://doi.org/10.1016/s2212-5671(15)01098-9

Illahi, I. (2019). Fenomena Manajemen Laba Pada Perbankan Syariah di Indonesia dan Tindakan Mitigasinya. Ekonomika Syariah : Journal of Economic Studies, 3(2), 1. https://doi.org/10.30983/es.v3i2.2553

Indrawaty, & Wardayati, S. M. (2016). Implementing Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) in Islamic Financial Institution (IFI). Procedia - Social and Behavioral Sciences, 219, 338–343. https://doi.org/10.1016/j.sbspro.2016.04.042

Isnaini, S. (2017). Pengaruh Zakat Dan Icsr Terhadap Reputasi Dan Kinerja Perusahaan (Studi pada Perusahaan Asuransi dan Perbankan Syariah Periode Penelitian 2014- 2015). Repo IIB Darmajaya, 23, 10–28. http://repo.darmajaya.ac.id/595/

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.

Khurnanto, R. F., & Syafruddin, M. (2015). Pengaruh Komite Audit Dan Audit Eksternal Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 4(4), 330–337.

Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209

Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 157–174. https://doi.org/10.18202/jamal.2015.04.6013

Muhammad, R., Mangawing, M. A., & Salsabilla, S. (2021). The influence of intellectual capital and corporate governance on financial performance of Islamic banks. Jurnal Ekonomi & Keuangan Islam, 7(1), 77–91. https://doi.org/10.20885/jeki.vol7.iss1.art6

Mukhibad, H. (2018). Peran Dewan Pengawas Syariah Dalam Pengungkapan Islamic Sosial Reporting. Jurnal Akuntansi Multiparadigma, 9(2), 299–311. https://doi.org/10.18202/jamal.2018.04.9018

Nasution, R. M., & Adhariani, D. (2016). Simbolis Atau Substantif? Analisis Praktik Pelaporan Csr Dan Kualitas Pengungkapan (Symbolic Or Substantive? Analysis Of Csr Reporting Practices And The Quality Of Disclosure). Jurnal Akuntansi Dan Keuangan Indonesia, 13(1), 23–51.

Nasyirotun, F. N., & Kurniasari, D. (2017). Pengaruh Islamic Corporate Social Responsibility. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 8(November), 33–55.

Oktaviani, H. D. (2015). Pengaruh Ukuran Dewan Direksi, Proporsi Dewan Komisaris Independen, dan Ukuran Komite Audit terhadap Praktik Manajemen Laba pada Perusahaan Farmasi. PhD Proposal, 1, 1–24.

Quttainah, M. A., Song, L., & Wu, Q. (2015). Do islamic banks employ less earnings management? Journal of International Financial Management and Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011

Ricardo, D. M. (2015). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Praktik Manajemen Laba. Diponegoro Journal of Accounting, 4(2), 33–42.

Saha, A. K. (2019). Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh. Social Responsibility Journal, 15(4), 451–468. https://doi.org/10.1108/SRJ-07-2017-0137

Scott. (2015). Financial accounting. In Financial Accounting. https://doi.org/10.4324/9780203784655

Sembiring, C. L. (2017). Manajemen Laba dan Pengungkapan Tanggung Jawab Sosial Perusahaan dengan Komisaris Independen dan Kepemilikan Institusional sebagai Variabel Pemoderasi. Berkala Akuntansi Dan Keuangan Indonesia, 2(1), 20–41. https://doi.org/10.20473/baki.v2i1.3544

Shawtari, F. A., Saiti, B., Abdul Razak, S. H., & Ariff, M. (2015). The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks. Borsa Istanbul Review, 15(4), 272–282. https://doi.org/10.1016/j.bir.2015.06.002

Sunarsih, S. (2017). Pengaruh Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dengan Mekanisme Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII). Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama, 17(1), 33. https://doi.org/10.14421/aplikasia.v17i1.1376

Sunarsih, U., & Ferdiansyah, F. (2016). Determinants of The Islamic Social Reporting Disclosure. Al-Iqtishad: Journal of Islamic Economics, 9(1), 69–80. https://doi.org/10.15408/aiq.v9i1.3771

Taco, C., & Ilat, V. (2016). Pengaruh Earning Power, Komisaris Independen, Dewan Direksi, Komite Audit dan Ukuran Perusahaan Terhadap manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(4), 873–884.

Violeta, C. A., & Serly, V. (2020). Pengaruh Manjemen Laba dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Wahana Riset Akuntansi, 8(1), 1. https://doi.org/10.24036/wra.v8i1.109054

Widiastuti, A., & Arifin, M. R. (2018). Pengaruh Good Corporate Governance (Gcg) Dan Financial Performance Terhadap Pengungkapan Islamic Social Reporting …. 1(2), 751–768. https://core.ac.uk/download/pdf/296475569.pdf

Zainuldin, M. H., & Lui, T. K. (2020). Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets. Pacific Basin Finance Journal, 62, #pagerange#. https://doi.org/10.1016/j.pacfin.2018.07.005

DOI: http://dx.doi.org/10.53712/aktiva.v10i2.2821