The Role of the Sharia Supervisory Board in Moderating the Relationship Between Sustainability Reports and Earnings Management in Islamic Banking
Year: 2025
Type: article
Abstract: Earnings Management is manipulation to reported profit so that reported profit makes a loss No represent real economic condition of a company. This research aims to analyze certain variables for earnings management in Islamic banking. The variables tested in this study include the Sustainability Report (X1), the Sharia Supervisory Board (Z) as variables moderation to profit management (earnings management) (Y). By using purposive sampling method, sample study consists of 129. Data analysis uses Ereviews. Research results show that Sustainability reports have a negative effect on earnings management. Based on the results of the regression analysis, a probability value of 0.000 < 0.05 was obtained, with a regression coefficient of -3.724231. The Sharia Supervisory Board confirmed the negative influence of sustainability reports on earnings management. Based on the results of the regression analysis, the probability value was 0.7972 > 0.05, with a regression coefficient of 12.03276. This finding provides insight that reporting good sustainability Not only increases the company's image in the eyes of the public but can also strengthen the integrity of financial reports by pressing trend management to manipulate profits.
Authors: Risma Laida, Lilik Handajani, Dwi Putra Sakti
Institution: University of Mataram
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7126080644
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