PENGARUH KOMISARIS INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA

Abstract

Profit management is an action taken by
management by increasing or decreasing profits through
accounting policies on financial statements carried out by
company management that will affect the profit displayed
in the financial statements. Where there is an Islamic
banking agency in charge of supervising Islamic banking
and providing advice to directors and management if
something goes wrong, so that Islamic banking runs well,
including independent commissioners and sharia
supervisory boards. Whether the existence of an
independent commissioner and sharia supervisory board
can reduce profit management practices, which will help
users of financial statements in making decisions. The
purpose of this study is to find out how the influence of
independent commissioners on profit management and
how the influence of sharia supervisory boards on profit
management. The dependent variables in this study are
profit management, while the independent variables are
independent commissioners and sharia supervisory boards.
This type of research is quantitative research, with a
sampling method using Purposive sampling. The results of
this study show that the independent commissioner
variable has a negative and significant effect on profit
management, while the sharia supervisory board variable
has a positive and insignificant effect on profit
management. The conclusions in this study show that the
more independent commissioners, the lower the practice of
profit management, and the sharia supervisory board is
only as a fulfillment of regulations.