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Pengaruh Islamic Corporate Governance Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2013-2017)

This study aims to find empirical evidence of the influence of the Islamic corporate governance mechanism in this case institutional ownership, board size, the board of commissioners independent of, the size of the sharia supervisory board, and audit committee on financial performance with earnings management as mediating variables. This research was conducted on 13 Islamic Commercial Banks in Indonesia in 2013-2017. The sampling technique in this study used purposive sampling technique and data analysis techniques using the Path Analysis method using SPSS version 25 software.
The results of this study concluded that institutional ownership, the size of the board of commissioners, the size of the shariah supervisory board and the audit committee had no effect on financial performance. While the board of commissioners independent of has a positive effect on financial performance and earnings management has a negative effect on financial performance. Then institutional ownership, the size of the board of commissioners, the independence of the board of commissioners, the size of the shariah supervisory board and the audit committee have no effect on earnings management. While earnings management is able to mediate the influence of board size, the size of the shariah supervisory board and the audit committee on financial performance, and does not mediate the influence of institutional ownership and the independence of the board of commissioners on financial performance.

Keywords : Institutional Ownership, Board of Commissioners Size, Board of Commissioners Independence, Sharia Supervisory Board Size, Audit Committee, Financial Performance, Earnings Management.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0062)
10 07. 219 (0062)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0062)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xi, 196 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0062)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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