PENGARUH UKURAN KOMITE AUDIT, KOMITE AUDIT INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA PADA PERBANKAN UMUM SYARIAH PERIODE 2010-2012
ABSTRACT: This study examines
the effect of audit committee, independent auditcommittee, and shariah
supervisory boar on earnings management inIndonesia sharia banking. Population
in this study were all Islamic banks inIndonesia, which fully published annual
report for the year 2010-2012 andhas complete data about the profile of audit
committee and the shariasupervisory board. Based on purposive sampling method,
33 samples wereobtained by observation data. Secondary data was collected
through documentation and analyzed with multiple linearregressionanalysis.The results
of this study indicate that numbers of audit committee and independent audit
committee has significant influence on earningsmanagement in Indonesia sharia
banking. But TheSharia Supervisory Board has to significant effect on earningsmanagement
in Indonesia sharia banking.
Keywords: Audit Committee,
Independent Audit Committee, the Sharia Supervisory Board, Management Earnings
Penulis: Rahmat Sahami, Mirna
Dyah Praptitorini
Kode Jurnal: jpmanajemendd170410
