GUSTINI, PRAHYU (2019) PENGARUH GOOD CORPORATE GOVERNANCE, DEWAN KOMISARIS, KOMITE AUDIT DAN DEWAN DIREKSI TERHADAP MANAJEMEN LABA PADA PERBANKAN SYARIAH DI INDONESIA (Studi Empiris Pada Bank Syariah Yang Terdaftar Di Bank Indonesia Periode 2013-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Bank Syariah yang berdasarkan hukum Islam diharapkan dalam menjalankan kegiatan usahanya sesuai dengan aturan yang baik dan benar sehingga terhindar dari perbuatan yang tidak seharusnya. Manajemen laba sering dilakukan oleh perusahaan. Apakah Bank Syariah melakukan manajemen laba dalam menyusun laporan keuangannya dan bagaimana fungsi good corporate governance terhadap praktek manajemen laba. Penelitian bertujuan untuk menguji pengaruh good corporate governance, dewan komisaris, komite audit dan dewan direksi terhadap manajemen laba studi kasus pada Bank Syariah periode 2013-2018 di Indonesia. Penelitian ini menggunakan sampel sebanyak 14 Bank Syariah yang terdaftar di Bank Indonesia, dengan menggunakan purposive sampling yang menerbitkan laporan tahunan dari tahun 2013-2018. Metode analisis dari penelitian ini menggunakan statistik deskriptif dan analisis regresi logistik . Kesimpulan dari penelitian ini menunjukkan bahwa variabel anggota dewan komisaris berpengaruh tidak signifikan terhadap manajemen laba. Variabel komite audit tidak berpengaruh signifikan terhadap manajemen laba. Variabel dewan direksi tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci : Good Corporate Governance, Dewan Komisaris, Komite Audit, Dewan Direksi Islamic banks based on Islamic law are expected to carry out their business activities in accordance with good and correct rules so as to avoid undue behavior. Earnings management is often done by companies. Does Sharia Bank conduct earnings management in preparing its financial statements and how the function of good corporate governance towards earnings management practices. The study aims to examine the effect of good corporate governance, the board of commissioners, the audit committee and the board of directors on the case study earnings management at Islamic Banks in the 2013-2018 period in Indonesia. This study uses a sample of 14 Sharia Banks registered at Bank Indonesia, using purposive sampling which publishes annual reports from 2013-2018. The analytical method of this study uses descriptive statistics and logistic regression analysis. The conclusion from this study shows that the variable member of the board of commissioners has no significant effect on earnings management. Audit committee variables have no significant effect on earnings management. The board of directors variable does not significantly influence earnings management. Keywords: Good Corporate Governance, Board of Commissioners, Audit Committee, Board of Directors
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 883 |
| Call Number: | SE/32/19/398 |
| NIM/NIDN Creators: | 43215120343 |
| Additional Information: | Good Corporate Governance, Dewan Komisaris, Komite Audit, Dewan Direksi |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 100. Philosophy and Psychology/Filsafat dan Psikologi > 106 Organizations and Management Philosophy/Organisasi dan Manajemen di Bidang Filsafat 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 27 Jan 2022 03:21 |
| Last Modified: | 29 Sep 2022 04:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54712 |
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