Pengaruh komisaris independen dan dewan pengawas syariah terhadap manajemen Laba ( studi pada bank umum syariah di Indonesia )

Abstrak

Earnings management is an action carried out by management by increasing or decreasing profits through accounting policies to the financial reports carried out by company management will affects the profits shown in the financial statements. Where there is sharia banking body in charge of supervising sharia banking and provide advice to the director and management if an error occurs, so that Islamic banking is running well, including independent commissioners and Sharia Supervisory Board. Is there an independent commissioner and board? Sharia supervisors can reduce earnings management practices, which will assist users of financial reports in making decisions. Objective in this research is to find out how the influence of the commissioner independent of earnings management and how the supervisory board influences it Sharia on earnings management. The dependent variable in this research is earnings management, meanwhile independent variables are independent commissioner and sharia supervisory board. Type This research is quantitative research, with a sampling method using purposive sampling. This research shows that the more independent commissioners, the more down the practice of profit management, and the sharia supervisory board only as just comply with regulations.