Corporate Governance Mechanism and Earning Management in Indonesian Islamic Bank

Abstract

This study aims to determine how the influence of the board of directors, board of commissioners, sharia supervisory board, audit committee, and risk management committee on earnings management of Islamic banking in Indonesia. The independent variables in this study are the board of directors, the board of commissioners, the sharia supervisory board, the audit committee, and the risk management committee. The dependent variable in this study is earnings management. The sample used in this study is Islamic commercial banks in Indonesia in 2016- 2020. The results of this study indicate that the board of directors, audit committee, and risk management committee have no significant effect on earnings management. The sharia supervisory board has no effect on earnings management. Then, the board of commissioners has a positive effect on earnings management.