MANAJEMEN LABA, PROFITABILITAS, UKURAN BANK, DEWAN KOMISARIS DAN CORPORATE SOCIAL RESPONSIBILITY BANK SYARIAH

Putri, Elsya Septiani

Jurnal Fairness
Vol. 9 No. 3 (2019)

This study aims to examine the effect of Earnings Management, Profitability, Bank Size, and Board of Commissioners Size on Corporate Social Responsibility (CSR). The sample of this study consisted of 8 Sharia Commercial Banks registered in the Indonesian Sharia Banking Statistics. Testing the hypothesis in this study using multiple linear regression analysis by following the autoregressive process of order 1 or AR (1) which is estimated simultaneously using the Eviews application. The results of this study indicate that earnings management has a positive effect on Corporate Social Responsibility (CSR), while profitability, bank size, and board size do not affect Corporate Social Responsibility (CSR).