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Pengaruh Komisaris Independen, Financing To Deposit Ratio, Komite Audit, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris Pada Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia Dan Otoritas Jasa Keuangan Tahun 2016-2019)

This study aims to determine and analyze the effect of independent
commissioners, Financing To Deposit Ratio (FDR), audit committee, leverage,
company size and managerial ownership on Earnings Management in Islamic
Banks Listed on the Indonesia Stock Exchange and the Financial Services
Authority in 2016 – 2019.
The research was conducted on Islamic Banks Listed on the Indonesia
Stock Exchange and the Financial Services Authority in 2016 – 2019. The total
population was 28 companies, while the total sample was 28 companies with a
data period of 4 years, from 2016 to 2019, so the data to be collected presented as
many as 112 data. The sampling method used the purposive sampling method,
while the data analysis used multiple linear regression.
The results of the study conclude that the variables of Independent
Commissioner (X1), Financing To Deposit Ratio (X2), Audit Committee (X3),
Leverage (X4), Company Size (X5) and Managerial Ownership (X6) affect
earnings management in registered Islamic Banks. on the Indonesia Stock
Exchange and the Financial Services Authority in 2016 – 2019. Meanwhile, based
on the results of the Coefficient of Determination (R2) test, the Adjusted R Square
value is 0.760 or 76.0%. This shows that the variables of Independent
Commissioner (X1), Financing To Deposit Ratio (X2), Audit Committee (X3),
Leverage (X4), Company Size (X5) and Managerial Ownership (X6) contribute to
earnings management in general. Islamic banks listed on the Indonesia Stock
Exchange and the Financial Services Authority in 2016 – 2019 amounted to
76.0%, while the remaining 24.0% was influenced by other variables that were
not examined in this study.
Keywords: Independent Commissioner, Financing To Deposit Ratio, Audit
Committee, Leverage, Company Size and Managerial Ownership

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0087)
02 03. 121 (0087)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0087)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0087)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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