Pengaruh Komisaris Independen Dan Dewan Pengawas Syariah Terhadap Manajemen Laba (Studi Pada Bank Umum Syariah Di Indonesia)

Authors

  • SUS INDRAWATI Universitas Islam An Nur Lampung

Keywords:

Keywords: Independent commissioners, Sharia supervisory board, earnings management, Islamic banks, corporate governance.

Abstract

Abstract
This study aims to analyze the influence of independent commissioners and the Sharia supervisory board on earnings management in Islamic commercial banks in Indonesia. In the context of Islamic banking, the roles of independent commissioners and the Sharia supervisory board are crucial in maintaining transparency and accountability, as well as ensuring that earnings management practices do not violate Sharia principles. The research method used is quantitative analysis with secondary data collection from the annual reports of Sharia banks registered with the Financial Services Authority (OJK). The results show a significant influence between the presence of independent commissioners and the Sharia supervisory board on earnings management practices. This study provides important contributions to the development of corporate governance theory in the Islamic banking sector and practical implications for the management of Islamic banks in Indonesia.

References

Referensi:

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Published

2025-12-28

How to Cite

SUS INDRAWATI. (2025). Pengaruh Komisaris Independen Dan Dewan Pengawas Syariah Terhadap Manajemen Laba (Studi Pada Bank Umum Syariah Di Indonesia). ATTAMYIS: Jurnal Ekonomi Syariah, 2(3), 304–312. Retrieved from https://www.journal.an-nur.ac.id/index.php/jes/article/view/3919

Issue

Vol. 2 No. 3 (2025): Desember

Section

Articles

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