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All Journal Katalogis KADIKMA Jurnal Mentari Legal Opinion Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Ta´dib Fakultas Ekonomi Jurnal Al-Tadzkiyyah Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh Majalah Obat Tradisional Ikonomika : Jurnal Ekonomi dan Bisnis Islam AL ISHLAH Jurnal Pendidikan Jurnal Ilmiah Peuradeun IJoLE: International Journal of Language Education SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Journal of Advanced English Studies Edukasi Islami: Jurnal Pendidikan Islam Martabe : Jurnal Pengabdian Kepada Masyarakat JPF : JURNAL PENDIDIKAN FISIKA Edumaspul: Jurnal Pendidikan Aktiva : Jurnal Akuntansi dan Investasi International Journal of Financial, Accounting, and Management PAPALELE : Jurnal Penelitian Sosial Ekonomi Perikanan dan Kelautan Jurnal Ilmiah Akuntansi Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL FOSTER: Journal of English Language Teaching Ethical Lingua: Journal of Language Teaching and Literature Fitrah: International Islamic Education Journal SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Al-Ulum: Jurnal Pendidikan Islam Cendikia : Media Jurnal Ilmiah Pendidikan Journal of Indonesian Management Indonesian Journal of Research and Educational Review (IJRER) Al-Mizan: Jurnal Kajian Hukum dan Ekonomi Al-Ulum: Jurnal Pendidikan Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Aceh International Journal of Science and Technology Jurnal Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research KAMI MENGABDI Tematik: Jurnal Konten Pendidikan Matematika JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Journal of Gender Equality and Social Inclusion (gesi) Lucerna : Jurnal Riset Pendidikan dan Pembelajaran Leuser Journal of Environmental Studies Jurnal Pallangga Praja TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi PANDAWA : Jurnal Pengabdian kepada Masyarakat Balobe: Jurnal Pengabdian Masyarakat Al-Fathanah Jurnal Studi Islam dan Pendidikan Agama Islam JER Al I'tibar Jurnal Pendidikan Islam
Saiful Saiful
Universitas Islam Negeri Ar-Raniry Banda Aceh
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Journal : RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL

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Pengaruh Corporate Governance, Financial Flexibility terhadap Earnings Quality Perusahaan Sektor Bank Indonesia Rahmalita, Nurul Aisyah; Saiful, Saiful
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5682

Abstract

This study aims to analyze the effect of three characteristics of the audit committee, which are audit committee independence, audit committee size, and number of audit committee meetings, which are the implementation of corporate governance and financial flexibility, as independent variables, on earnings quality as the dependent variable. The population in this study are financial companies in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. This study uses a purposive sampling method, and the type of data collected in this study is a type of secondary data with the method of collecting documentation studies and literature studies. The data analysis method used in this study is multiple linear regression analysis, which has qualified classical assumption testing. The results of this study indicate that there is no significant impact of the variables of financial flexibility, audit committee independence, and size on earnings quality. Meanwhile, the variable number of audit committee meetings has a positive and significant impact on earnings quality, which, if implemented consistently, will increase earnings quality and reduce attempts to manipulate earnings by company management.
Co-Authors Abrar Muslim Adisalamun Adisalamun Agus Winarsih Aidah, Mus Ainal Mardhiah Akmalauddin, Akmaluddin Alfian, Nurul Amar, Siti Salama Amelia, Marysha Ameraldo, Fedi Amiruddin, Nurul Khairiyah Anak Agung Gede Sugianthara Anastasya, Millenia Putri Andi Desiah Pradilia Andika, Mohammad Angela Ruban, Angela Anggreni Bako Arafah, Abdul Latif Arung ARDIANSYAH ARDIANSYAH Arfiani, Berliana Ariana Ariana Ariesta Setyawati Arthana, Nana Aslawiyah, Siti Rabiaatul Atrhana, Nana Azmil Umur, Azmil Bakri, Rina Asrini Bakri, Rina Asrini Basra, Siti Mutia B. Bustaram, Isnain Chamariyah, Chamariyah Darmadi Darmadi Delsinasari, Adella Dharma, Dian Budi Divianto Divianto Djaja, Herman Dzilarsy, Adni Ema Sulastri Erna Hayati, Erna Faisal Abdullah Faiza Nudia Faiza Nudia Fakhrul Rijal, Fakhrul Fatkhiyaturrohmah, Fatkhiyaturrohmah Febriani, Ike Fitri Santi Gazali Gazali Hafiz, Muhammad Ariqoh Halimatusyadiah, Halimatusyadiah Hamdi Yusliani Hamid Ismail Hayati Hayati Hellen Nanlohy Heru Juabdin Sada Hesti Meilina Husaini Husaini I Dewa Gde Mayun Permana Ibrahim, Muliyaty Ichwana Ichwana Imam Bukhori Imam Prawiranegara Gani Irmawanty, Irmawanty Istiqomah, Vania Anbael Nur Jayaprawira, Acep Riana Kamaruzzaman, Suraiya Kurnia, Yustina Lala, Andi Lismijar, Lismijar M. Ikhwan M. Raihan Zahri Mahmud, Ikwan Mahmudi Mahmudi Maimun Maimun Maishara, Fitria Maswar Maswar Masya, Saifullah Maulidani, Yurdi Mauliza, Mauliza Maulydia, Nur Balqis Mihani, Mihani Mirjan Mirjan Muhammad Farhan Muhammad Yusuf Mumtazul Fikri Muslim*, Abrar Muwatto', Muhammad Nabila, Nabila Nikmah Nikmah Nirma Nirma NOVIANTI, MAYA Nurbayani Nurbayani Panjaitan, Riong seulina parma, syafriadi kurnia Pradipta, Oki Putranto, Haidar Dwi Putri, Hervita Qalbi, Nur Qoyyimah, Annisaul Rahmalita, Nurul Aisyah Rahman, Sunarti Abd Rais, Rasnindah Abu Reza, Fakhrur riana, ausy Rinaldi Idroes Rindiani, Rindiani Risaldi, Moh. Romadhona, Agus Rosnidarwati Rosnidarwati Rosnidarwati, Rosnidarwati Sabrina, Rorina Sanusi Sanusi SH, Hendra Silahuddin Silahuddin Silvia, Ika Sinambela, Rio Pandi Siti Aisyah Siti Maryam Siti Munawati Siti Nurislamiah Siti Sarah, Siti Sitorus, Yalizar Rahayu Solly Aryza Subekti, Putri Refani Suciati, Lily Suhendra, Rivansyah Suratin, Sonia Isna Suriana Suriana Syamsiarna Nappu Syamsiarna Nappu, Syamsiarna Syatriana, Eny Tanri Wulan, Dian Teuku Zulfikar Widiyastuti, Lusi Wildanika, Arifian yuni ratnasari Yunida, Hailen Ike Zahrah, Anita Zainuddin Zainuddin Zainuddin, Zainuddin Zakaria Zakaria Zarrazir, Alifia Zulfiani, Utari