Pengaruh Corporate Social Responsibility Terhadap Kebijakan Cadangan Kerugian Penurunan Nilai (Studi Empiris Pada Bank Umum Syariah Indonesia Tahun 2015-2018)

The purpose of this study is to find empirical evidence about the influence of corporate social responsibility with firm size control, return on assets, and debt to equity ratio to loss loan provision policy which part of earning management. This research was conducted on all Sharia banks registered in OJK for the period 2015 - 2018. The sample in this study was that 13 Sharia banks in Indonesia were selected using the purposive sampling method. The analytical method uses multiple linear regression analysis techniques which prove that CSR, SIZE, DER have no effect, whereas ROA does