PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANKAN SYARIAH

Jurnal Ekonomi Syariah Teori dan Terapan

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Title PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANKAN SYARIAH
 
Creator Agustin, Imaniar
Filianti, Dian
 
Description ABSTRAKPenelitian ini bertujuan untuk mengetahui variabel-variabel spesifik yang memiliki pengaruh terhadap manajemen laba pada Bank Umum Syariah di Indonesia periode Januari 2013 sampai Desember 2018. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel, meneliti pengaruh Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) terhadap Manajemen Laba. Penelitian ini menggunakan data laporan tahunan Bank Umum Syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia periode 2013-2018. Penelitian ini menggunakan teknik purposive sampling, dan dari kriteria yang ditetapkan diperoleh 11 Bank Umum Syariah tahun 2013-2018. Hasil dari penelitian dengan model estimasi Random Effect Model (REM) menunjukkan bahwa variabel Ukuran Dewan Pengawas Syariah, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Bank Size, dan Return On Asset (ROA) secara simultan berpengaruh terhadap manajemen laba. Secara parsial, variabel Ukuran Dewan Pengawas Syariah, Proporsi Dewan Komisaris Independen dan Return On Asset (ROA) tidak berpengaruh terhadap manajemen laba, variabel Bank Size berpengaruh negatif signifikan terhadap manajemen laba, variabel Ukuran Dewan Komisaris berpengaruh positif dan signifikan terhadap manajemen laba Bank Umum Syariah di Indonesia.Kata Kunci: corporate governance, kinerja keuangan , dan  perbankan syariah. ABSTRACTThis study aims to determine specific variables that have an impact on Earnings Management in Sharia Commercial Banks in Indonesia from January 2013 to December 2018. This study used quantitative methods with panel data regression analysis techniques, examining the effect of Sharia Supervisory Board Size, Board of Commissioners Size, The proportion of the Independent Commissioner, Bank Size, and Return On Asset (ROA) on Earnings Management. This study used annual report data for Islamic Commercial Banks in Indonesia.  The population in this study were all Sharia Commercial Banks registered with Bank Indonesia for the period 2013-2018. This research used the purposive sampling technique, and from the specified criteria obtained 11 Islamic Commercial Banks in 2013-2018. The results of the study with the estimation model of Random Effect Model (REM) show that the variables of Sharia Supervisory Board Size, Board of Commissioners Size, Proportion of Independent Commissioners, Bank Size, and  Return On Asset (ROA) simultans affect earnings management. Partially, in the Syariah Supervisory Board, Proportion of Independent Commissioners, and Return On Asset does not affect earnings management, the Bank Size variable has a significant negative effect on earnings management, the size of the Board of Commissioners variable has a positive and significant effect on earnings management in Sharia Commercial Banks in Indonesia.Keywords: corporate governance, financial performance and sharia banking.DAFTAR PUSTAKAAnhara. (2015). Analisis faktor-faktor yang mempengaruhi manajemen laba (Studi pada perusahaan perbankan Syariah di Indonesia). Jurnal Tekun, 6(1), 128-150.Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Airlangga University Press (AUP).Bank Indonesia. (2005). Peraturan Bank Indonesia No .7/50/PBI/2005 Tanggal 25 November 2005 tentang laporan keuangan.Brigham, F., & Houston, J. (2001). Dasar-dasar manajemen keuangan. Jakarta: Salemba EmpatDarmawi, H. (2011). Manajemen perbankan. 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The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region. Journal of Islamic Accounting and Business Research, 7(4), 318–348. https://doi.org/10.1108/JIABR-11-2014-0039Mohammed, D., & Jledan, A. (2016). Earnings Management Behavior of Islamic Banks and Conventional Banks: Evidence from Jordan and Gulf Banks. Yarmouk University, January, 1–39.Nahar, M., & Erawati, T. (2017). Pengaruh NPM, FDR, komite audit, pertumbuhan usaha, leverage dan size terhadap manajemen laba. Akuntansi Dewantara, 1(1), 63–74.Othman, H. B., & Mersni, H. (2014). The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region: A comparative study. Studies in Economics and Finance, 31(1), 106–128. https://doi.org/10.1108/SEF-02-2013-0017Pemerintah RI. (2008). Undang-Undang No. 21 Tahun 2008 tentang perbankan syariah.Putra, R. N. A. (2019). Good corpotare governance dan manajemen laba di perbankan syariah. Journal of Islamic Finance and Accounting, 2(2), 19-38. https://doi.org/10.22515/jifa.v2i2.1925Quttainah, M. A., Song, L., & Wu, Q. (2013). Do islamic banks employ less earnings management? Journal of International Financial Management and Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011Saiful, S., & Dyah, A. (2019). Corporate governance and earnings management: A study of Indonesian conventional and Islamic banks. Proceedings of the 1st Aceh Global Conference (AGC 2018), 292, 662–667.Schroeder, R. G., Goldstein, S. M., & Rungtusanatham, M. J. (2011). Operations management contemporary concepts and cases. New York: Mc Graw-Hill Companies, Inc.Scott, Willian R. (2003). Financial accounting theory. Canada: Prentice-Hall.Sulistyanto, H. S. (2014). Manajemen laba. Teori dan metode empiris. Jakarta: Grasindo.Suryanto, T. (2014). Manajemen laba pada bank syariah di Indonesia: Peran Komite. Kinerja, 18(1), 90–100.Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The effect of information asymmetry, firm size, leverage, profitability and employee stock ownership on earnings management with accrual model. International Journal of Business and Management and Law, 8(2), 21–30.Yermack, D. (1996). Higher market valuation of companies with small board of directors. Journal of Financial Economics, 40, 185-211.
 
Publisher Universitas Airlangga
 
Contributor
 
Date 2021-07-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-journal.unair.ac.id/JESTT/article/view/24658
10.20473/vol8iss20214pp509-517
 
Source Jurnal Ekonomi Syariah Teori dan Terapan; Vol 8, No 4 (2021): Juli-2021; 509-517
2502-1508
2407-1935
 
Language eng
 
Relation https://e-journal.unair.ac.id/JESTT/article/view/24658/pdf
https://e-journal.unair.ac.id/JESTT/article/downloadSuppFile/24658/7671
https://e-journal.unair.ac.id/JESTT/article/downloadSuppFile/24658/7674
 
Rights Copyright (c) 2021 Imaniar Agustin, Dian Filianti
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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