PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN SYARIAH INDONESIA

NINO, SRI PURNAMA YANTI (2016) PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN SYARIAH INDONESIA. Masters thesis, Universitas Andalas.

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Abstract

This study aimed to determine empirical evidence whether the Corporate Governance effect on earnings management in the Islamic banking industry Indonesia (using three proxy of corporate governance). The sample was Islamic Banking company in 2011-2014. This study is verification and descriptive study to test the effect of independent variables on the dependent variable. The population in this study are all Islamic banking company (BUS) 2011-2014. The sampling technique is purposive sampling. Data analysis using multiple linear regression analysis. Based on the results, the composition of the independent commissioner effect on earnings management practices in Indonesia Islamic banking industry, the quality of the audit committee has no effect on earnings management practices in Indonesia Islamic banking industry, and managerial ownership affect the practice of earnings management in the Islamic banking industry in Indonesia. Keywords: Earnings Management, Composition Independent Commissioner, Quality Audit Committee, Managerial Ownership

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