Good Corpotare Governance dan Manajemen Laba di Perbankan Syariah

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance dengan variabel ukuran dewan komisaris, proporsi komisaris independen, ukuran dewan direksi, ukuran komite audit, ukuran dewan pengawas syariah, dan kompetensi dewan pengawas syariah terhadap manajemen laba pada bank syariah di Indonesia periode 2014-2018. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh 12 bank syariah sebagai sampel penelitian. Data dianalisis menggunakan regresi data panel dengan fixed effect model dengan software eviews 10. Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan pengawas syariah berpengaruh positif terhadap perilaku manajemen laba. ukuran komite audit berpengaruh negatif terhadap manajemen laba, sedangkan proporsi komisaris independen, ukuran dewan direksi, dan kompetensi dewan pengawas syariah tidak berpengaruh terhadap perilaku manajemen laba pada bank syariah di Indonesia.This study aims to examine the effect of Good Corporate Governance mechanism with variable size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, the size of the audit committee, the size of the sharia supervisory board, and the competence of the sharia supervisory board on earnings management in Islamic banks in the 2014-2018 period. The sample is determined by purposive sampling technique so that 12 Islamic banks are obtained as a research sample. Data were analyzed using panel data regression with fixed-effect models with software e-views 10. The results of the analysis showed that the size of the board of commissioners and the size of the sharia supervisory board had a positive effect on earnings management behavior. Audit committee size has a negative effect on earnings management, while the proportion of independent commissioners, the size of the board of directors, and the competence of sharia supervisory boards do not affect earnings management behavior in Islamic banks in Indonesia.

The Effect of Implementation of Good Corporate Governance, Company Size, and Free Cash Flow on Earnings Management

“…On the other hand, Juwika and Hani (2015) found that the size of the board of directors did not significantly affect earnings management in the case of manufacturing companies that are listed on the Indonesia Stock Exchange in the period between 2009 and 2013. Putra (2019) finds that board size do not significantly affect earnings management in https://doi.org/10.32400/ja.31455.9.2.2020.72-83 Indonesian Shariah banking for the period 2014-2018. Based on this description, thus the hypothesis of this study is:…”

Pengaruh Corporate Governance Dan Kinerja Keuangan Terhadap Manajemen Laba Perbankan Syariah

“…Hasil penelitian Kolsi & Grassa (2017) menunjukkan bahwa keberadaan Dewan Pengawas Syariah (DPS) dengan semakin banyak jumlah anggota diharapkan dapat menurunkan praktik manajemen laba yang bertentangan dengan ajaran islam yaitu dengan adanya ketidakjujuran dan dapat merugikan pihak lain. Penelitian yang membuktikan bahwa terdapat manajemen melakukan penyisihan lebih dengan kebijakan diskresioner yaitu penelitian Mersni & Othman (2016), Quttainah et al (2013), Kolsi & Grassa (2017), dan Putra (2019).…”