PENGARUH UKURAN KOMITE AUDIT, KOMITE AUDIT INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA PADA PERBANKAN UMUM SYARIAH PERIODE 2010-2012

  • Rahmad Sahami
  • Mirna Dyah P

Abstract

This study examines the effect of audit committee, independent audit
committee, and shariah supervisory boar on earnings management in
Indonesia sharia banking. Population in this study were all Islamic banks in
Indonesia, which fully published annual report for the year 2010-2012 and
has complete data about the profile of audit committee and the sharia
supervisory board. Based on purposive sampling method, 33 samples were
obtained by observation data. Secondary data was collected through
documentation and analyzed with multiple linearregressionanalysis.The
results of this study indicate that numbers of audit committee and
independent audit committee has significant influence on earnings
management
in
Indonesia
sharia
banking.
But
The
Sharia Supervisory Board has to significant effect on earnings
management in Indonesia sharia banking.

Published
Nov 10, 2015
How to Cite
SAHAMI, Rahmad; DYAH P, Mirna. PENGARUH UKURAN KOMITE AUDIT, KOMITE AUDIT INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA PADA PERBANKAN UMUM SYARIAH PERIODE 2010-2012. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 6, n. 2, p. 122 - 132, nov. 2015. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/106>. Date accessed: 28 mar. 2024.