KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Dewan Pengawas Syariah, Komite Audit, Kepatuhan Syariah Terhadap Persistensi Laba

Susi Susanti Bambang (Institut Teknologi dan Bisnis Kalbis)
Agus Munandar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This study aims to determine the influence of Sharia supervisory board, audit Committee, and sharia compliance to earnings persistence. This research uses quantitative data from sharia bank companies registered with financial services authority from 2014 – 2018. The number of populations and samples for this study was as many as 14 companies and in this study used the saturated sample techniques. The research uses regression methods and uses the Eviews 9 application. The results showed that sharia supervsory boards positively influence the earnings persistence, the audit committee positively influence the earnings persistence, and sharia compliance posittively influence the earnings persistence.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...