This research aims to show empirical evidence on the influence of earning management and financial peformance on the Islamic social responsibility of Islamic banks in Indonesia. This research examines the indication of the practice of earning management in Islamic banks which is discouraged in Islamic principles. In turn, this research examines the influence of earning management, capital adequacy ratio (CAR), non performing financing (NPF), return on assets (ROA), and financial to deposit ratio (FDR) on the Isalmic social responsibility. Research uses discretionary loan loss provision as a proxy of earning management and Islamic Social Reporting index to measure the Islamic Social Responsibility activities. The result of the research shows that there is indication of earnings management practice in syariah bank. In addition, this study shows that earnings management, CAR, ROA, and FDR do not affect the quality of social responsibility report, while NPF and firm size have a positive effect on the quality of social responsibility report. This research is expected to contribute in Islamic economics and finance literature as well as the regulation recommendation. In literature, not many research related to earnings management in Islamic banks, especially in Indonesia.