Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia

Abstract

<jats:p>The aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management.&#x0D; Keywords: auditor quality, corporate governance, earnings management, islamic banks&#x0D; </jats:p>

Kualitas Audit Menurun Sebagai Dampak Adanya Financial Distress Dan Kualitas Audit Meningkat Akibat Adanya Ukuran Perusahaan Di Sektor Property Dan Real Estate Pada Tahun 2020 – 2022

“…Penulis penelitian ini menggunakan perhitungan accrual discretionary untuk mengukur variabel kualitas audit. Komponen akrual diskresioner adalah bagian dari kebijakan manajemen yang memungkinkan manajer untuk melakukan intervensi dalam berbagai aspek pelaporan akuntansi, termasuk penilaian persediaan, penentuan kebijakan cadangan kerugian piutang, dan penentuan kebijakan pemberian kredit (Novitasari Triana et al, 2019). Menurut mereka, nilai akrual diskresioner menunjukkan kualitas audit, di mana semakin tinggi nilai akrual diskresioner, semakin baik audit itu.…”

The Influence of the Independent Board of Commissioners, Audit Committee and Accounting Conservatism on Profit Quality in the Indonesian Banking Industry

“…The Independent Board of Commissioners is a board of commissioners that is not affiliated with management, other members of the board of commissioners and controlling shareholders, and is free from business or other relationships that could affect its ability to act independently or act in the interests of the company (Shiri et al, 2012). According to Novitasari et al, (2019) states that the composition of the board of commissioners from outside can reduce fraudulent financial reporting and the greater the proportion of the board of independent commissioners, the higher the supervision in the company, making managers more careful in running the company, so that it can improve the quality of profits. So the first hypothesis is that there is an influence of the independent board of commissioners on Earnings Quality.…”

“…Every business entity is required to publish financial reports to see the company's performance as a result of the company's activities. Financial reports are one of the main sources of financial information which is very important for management and stakeholders in making economic decisions (Novitasari et al, 2019). One of the important elements in financial reports used to measure management performance is the profit report.…”

yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas

“…0,021<0,05, maka dapat disimpulkan bahwa Kualitas Audit berpengaruh terhadap profitabilitas dengan indikator pengukuran ROA, namun berpengaruh negatif sehingga H1 dalam penelitian ini ditolak. Menurut Watts dan Zimmerman (Novitasari, Hisamuddin, & Maharani, 2019) pemeriksaan laporan keuangan oleh kantor akuntan publik juga dapat digunakan sebagai monitoring tindakan manajemen yang oportunistik dalam melaporkan kinerja perusahaan. Suatu lembaga atau organisasi yang sudah diaudit oleh auditor dan publish laporan auditor independen akan lebih memiliki tingkat kepercayaan yang lebih tinggi dari para pemangku kepentingan (stakeholder) dibandingkan dengan yang tidak publish laporan auditor independen dalam hal pengambilan keputusan, khususnya pada perusahaan yang sudah go public.…”