Research Paper
Year: 2023 | Month: January | Volume: 10 | Issue: 1 | Pages: 333-343
DOI: https://doi.org/10.52403/ijrr.20230136
The Influence of Independent Commissioners, Islamic Social Reporting, and Sharia Supervisory Board on Earning Management with Firm Size as a Moderating Variable in Sharia Commercial Banks in Indonesia
Abdul Haris1, Iskandar Muda2, Isfenti Sadalia3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Abdul Haris
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 can 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 from 2013-2021. The sample selection was carried out using the purposive sampling method. The number of samples in this study was 14 Islamic Commercial Banks, so 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 boards.
Keywords: Independent Commissioner, Islamic Social Reporting, Sharia Supervisory Board, Firm size, Profit Management.
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