Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in Islamic bank industry sector. study uses secondary data, which is analyzed using a regression panel with fixed-effect model. Samples were obtained from 48 banks 16 countries 2009 to 2018. The sample criteria this are that disclose their zakat payments annual reports. empirical results prove CSR SSB expertise contributes significantly reducing earnings practices, while size not influencing practices. contribution policymakers developing instruments following Sharia principles; manager aligns intentions based on concept of monotheism enrich literature review CSR, quality.