Pengaruh Good Corporate

Governance Terhadap Earning

Management dan Optimalisasi
Profit Bank Umum Syariah
Indonesia Tahun 2013-2017
by Hilman Hilman

Submission date: 04-Aug-2019 10:35AM (UTC+0700)

Submission ID: 1157362509
File name: BAB_1-5_Hilman.docx (766.22K)
Word count: 14170
Character count: 91317
Pengaruh Good Corporate Governance Terhadap Earning
Management dan Optimalisasi Profit Bank Umum Syariah
Indonesia Tahun 2013-2017
ORIGINALITY REPORT

17 %
SIMILARITY INDEX
%
INTERNET SOURCES
17%
PUBLICATIONS
%
STUDENT PAPERS

PRIMARY SOURCES

1
Kodriyah Kodriyah, Ririn Fitriani Putri.
"Pengaruh Perencanaan Pajak Dan Kecakapan
1%
Manajerial Terhadap Manajemen Laba", Jurnal
Akuntansi : Kajian Ilmiah Akuntansi (JAK), 2019
Publication

2
Achmad Sutarmin. "MEKANISME GOOD
CORPORATE GOVERNANCE TERHADAP
1%
PRAKTIK MANAJEMEN LABA PADA
PERUSAHAAN MANUFAKTUR YANG
TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2014 – 2015", JURNAL
MANAJEMEN MOTIVASI, 2017
Publication

3
Tri Wahyudi, Bambang Sugeng Dwiyanto.
"Pengaruh Manajemen Laba terhadap Peringkat
1%
Obligasi pada Saat Emisi", Jurnal Maksipreneur:
Manajemen, Koperasi, dan Entrepreneurship,
2014
Publication
4
Arry Eksandy. "PENGARUH GOOD
CORPORATE GOVERNANCE TERHADAP
1%
KINERJA KEUANGAN PADA PERBANKAN
SYARI’AH INDONESIA", Jurnal Akuntansi :
Kajian Ilmiah Akuntansi (JAK), 2018
Publication

5
Euis Nurhayati, Indri Yuliafitri, Gia Kardina
Prima Amrania. "ANALISIS PENGARUH
1%
ISLAMIC SOCIAL REPORTING, UKURAN,
DAN JUMLAH RAPAT DPS TERHADAP
MANAJEMEN LABA PERBANKAN SYARIAH
DI INDONESI", Banque Syar'i : Jurnal llmiah
Perbankan Syariah, 2019
Publication

6
M. Agus Sudrajat, Irma Diastuti Purniawati.
"ANALISIS PENGARUH PAD, DBH, DAU, DAK
1%
DAN PERTUMBUHAN EKONOMI TERHADAP
BELANJA MODAL KABUPATEN NGAWI
TAHUN 2003-2015", INVENTORY: JURNAL
AKUNTANSI, 2018
Publication

7
Xingqiang Du, Wei Jian, Shaojuan Lai, Yingjie
Du, Hongmei Pei. "Does Religion Mitigate
1%
Earnings Management? Evidence from China",
Journal of Business Ethics, 2014
Publication

8
Hounaida Mersni, Hakim Ben Othman. "The
 impact of corporate governance mechanisms on
earnings management in Islamic banks in the <1%
Middle East region", Journal of Islamic
Accounting and Business Research, 2016
Publication

9
Akhmad Faozan. "OPTIMALISAI PERAN
DEWAN PENGAWAS SYARIAH PADA
<1%
LEMBAGA KEUANGAN SYARIAH", El-jizya :
Jurnal Ekonomi Islam, 2014
Publication

10
"Islamic Development Management", Springer
Science and Business Media LLC, 2019
<1%
Publication

11
Jennifer Martínez-Ferrero, José Manuel Prado-
Lorenzo, José Miguel Fernández-Fernández.
<1%
"Responsabilidad social corporativa vs.
responsabilidad contable", Revista de
Contabilidad, 2013
Publication

12
Ika Wulandari. "Perbedaan Total Discretionary
Accrual Antara Bank Yang Memperoleh Laba
<1%
Dan Yang Mengalami Kerugian Di Indonesia",
085228282256, 2017
Publication

13
Nurdin Nurdin. "Pengaruh Tata Kelola
Perusahaan terhadap Pengungkapan Tanggung
<1%
Jawab Sosial Perusahaan (Studi Perbandingan
 pada Bank Umum Syariah Milik Pemerintah dan
Milik Swasta)", El-Jizya : Jurnal Ekonomi Islam,
2018
Publication

14
Diah Nurdiwaty, Faisol Faisol. "Analisis
Financing To Deposit Ratio, Debt To Equity
<1%
Ratio, Return On Equity Dan Quick Ratio
Terhadap Pembiayaan Murabahah Pada Bank
Umum Syariah Di Indonesia", JAE (JURNAL
AKUNTANSI DAN EKONOMI), 2017
Publication

15
Ubaidillah Ubaidillah. "ANALISIS FAKTOR-
FAKTOR YANG MEMPENGARUHI
<1%
PROFITABILITAS BANK SYARIAH DI
INDONESIA", El-jizya : Jurnal Ekonomi Islam,
2017
Publication

16
Eka Laily Romadhani, Rofiul Wahyudi.
"Pengaruh Islamic Corporate Identity (ICI)
<1%
terhadap Kinerja Bank Syariah di Indonesia",
Muqtasid: Jurnal Ekonomi dan Perbankan
Syariah, 2015
Publication

17
Muh. Haris Zubaidillah, Hasan Hasan.
"PENGARUH MEDIA KARTU BERGAMBAR
<1%
(FLASH CARD) TERHADAP PENGUASAAN
KOSAKATA BAHASA ARAB", Al Mi'yar: Jurnal
 Ilmiah Pembelajaran Bahasa Arab dan
Kebahasaaraban, 2019
Publication

18
Dien Sefty Framita. "PENGARUH RETURN ON
ASSET (ROA), NET PROFIT MARGIN (NPM),
<1%
DEBT TO EQIUTY RATIO (DER), LEVERAGE
OPERASI, DAN UKURAN PERUSAHAAN
TERHADAP PRAKTIK PERATAAN LABA
PADA PERUSAHAAN MANUFAKTUR SEKTOR
INDUSTRI DASAR DAN KIMIA YANG
TERDAFTAR DI BEI", Jurnal Akuntansi : Kajian
Ilmiah Akuntansi (JAK), 2018
Publication

19
Sri Wahyuni, Pujiharto Pujiharto. "Kinerja
Keuangan Berbasis Shari’ate Value Added
<1%
Approach: Komparasi Antara Bank Umum
Sharia dan Unit Usaha Sharia di Indonesia",
Kompartemen: Jurnal Ilmiah Akuntansi, 2018
Publication

20
Amirah Ahmad Nahrawi. "Pengaruh Capital
Adequacy Ratio (CAR), Return On Assets
<1%
(ROA) dan Non Performing Financing (NPF)
Terhadap Pembiayaan Murabahah BNI
Syariah", Perisai : Islamic Banking and Finance
Journal, 2017
Publication

21
Mukhlishotul Jannah. "PENINGKATAN
<1%
 PROFESIONALISME PERBANKAN SYARIAH
DI PROVINSI BANTEN", Banque Syar'i : Jurnal
llmiah Perbankan Syariah, 2019
Publication

22
Ali Yusuf Altikari, Edy Suryadi, Heni Safitri.
"Analisis Pengaruh Non Performing Loan (NPL)
<1%
dan Biaya Operasi Pendapatan Operasi (BOPO)
Terhadap Return On Assets (ROA) pada Sub
Sektor Perbankan yang Listed di Bursa Efek
Indonesia", JURNAL PRODUKTIVITAS, 2018
Publication

23
Arif Afendi. "Pengaruh Variabel Makroekonomi
Terhadap Jumlah Penerimaan Zakat di Badan
<1%
Amil Zakat Nasional (Baznas) Pusat Tahun
2012 – 2016", Muqtasid: Jurnal Ekonomi dan
Perbankan Syariah, 2018
Publication

24
Jamal El Baz, Issam Laguir, Magalie Marais,
Raffaele Staglianò. "Influence of National
<1%
Institutions on the Corporate Social
Responsibility Practices of Small- and Medium-
sized Enterprises in the Food-processing
Industry: Differences Between France and
Morocco", Journal of Business Ethics, 2014
Publication

25
Chad R. Larson, Richard Sloan, Jenny Zha
Giedt. "Defining, measuring, and modeling
<1%
 accruals: a guide for researchers", Review of
Accounting Studies, 2018
Publication

26
Ahmed Abousamak, Tamer Mohamed
Shahwan. "Governance mechanisms and
<1%
earnings management practices: evidence from
Egypt", International Journal of Corporate
Governance, 2018
Publication

27
Amina Zgarni, Hassouna Fadhila, Moez El
Gaied. "Audit Committee and Discretionary
<1%
Loan Loss Provisions in Tunisian Commercial
Banks", International Journal of Business and
Management, 2018
Publication

28
Dianing Ratna Wijayani. "Kepercayaan
Masyarakat Menabung pada Bank Umum
<1%
Syariah", Muqtasid: Jurnal Ekonomi dan
Perbankan Syariah, 2017
Publication

29
Delfian Rian Zaman. "Effect of Financial
Performance on Dividend Policy in
<1%
Manufacturing Companies in Indonesia Stock
Exchange", Integrated Journal of Business and
Economics, 2018
Publication

30
Nurmadi H. Sumarta, Dr. Yogiyanto HM.
 "EVALUASI KINERJA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA <1%
EFEK INDONESIA DAN THAILAND", Buletin
Ekonomi Moneter dan Perbankan, 2003
Publication

31
Mauro Sciarelli, Abdelhakim A. Nagm, Mona I.
Dakrory, Mario Tani, Mohamed A. Khashan.
<1%
"Mediating Service Recovery Satisfaction in the
Relationship between Internet Service Recovery
and Customer Loyalty", International Journal of
Business and Management, 2017
Publication

32
Wiwin Kurniasari. "Analisis Perbandingan
Kinerja Keuangan Perbankan Syariah Bank
<1%
Umum Syariah (BUS) dengan Unit Usaha
Syariah (UUS) pada Bank Umum
Konvensional", Muqtasid: Jurnal Ekonomi dan
Perbankan Syariah, 2015
Publication

33
Rim Makni Gargouri, Ridha Shabou, Claude
Francoeur. "The relationship between corporate
<1%
social performance and earnings management",
Canadian Journal of Administrative Sciences /
Revue Canadienne des Sciences de
l'Administration, 2010
Publication

34
Geoffrey P. Martin, Robert M. Wiseman, Luis R.
<1%
 Gomez-Mejia. "The Interactive Effect of
Monitoring and Incentive Alignment on Agency
Costs", Journal of Management, 2016
Publication

35
Arezoo Aghaei Chadegani, Zakiah
Muhammaddun Mohamed. "Reporting errors
<1%
and misstatements: a measurement for the
quality of auditors' work", Asian Journal of
Business Ethics, 2013
Publication

36
Harlis Harlis, Retni S Budiarti. "Pengembangan
Bahan Ajar Praktikum dan Instrumen Penilaian
<1%
Berbasis Keterampilan Proses Sains pada Mata
Kuliah Mikologi Program Studi Pendidikan
Biologi Universitas Jambi", BIODIK, 2017
Publication

37
Mohammad Rokibul Kabir, Farid A. Sobhani,
Normah Omar, Norazida Mohamad. "Corporate
<1%
Governance and Risk Disclosures: A
Comparative Analysis Between Bangladeshi
and Malaysian Islamic Banks", International
Journal of Financial Research, 2019
Publication

38
Panagiotis Dimitropoulos. "Corporate
Governance and Earnings Management in the
<1%
European Football Industry", European Sport
Management Quarterly, 2011
Publication
39
Umar A. Oseni. "Dispute resolution in the
Islamic finance industry in Nigeria", European
<1%
Journal of Law and Economics, 2012
Publication

40
Darul Wiyono. "The Influence of Empowering
RT/ RW and Village Performance towards
<1%
Society Service Satisfaction Using Partial Least
Squares-Sem Analysis Approach", Journal of
Secretary and Business Administration, 2018
Publication

41
Mariah Ulfah. "Faktor-faktor yang
mempengaruhi perilaku seksual pranikah pada
<1%
remaja SMP dan SMA di wilayah eks-kota
administratip Cilacap", MEDISAINS, 2019
Publication

42
Nuraddeen Usman Miko, Hasnah Kamardin.
"CORPORATE GOVERNANCE MECHANISMS,
<1%
SENSITIVE FACTORS AND EARNINGS
MANAGEMENT IN NIGERIAN OIL AND GAS
INDUSTRY", Corporate Ownership and Control,
2016
Publication

43
Zulfikar Bagus Pambuko. "Determinan Tingkat
Efisiensi Perbankan Syariah Di Indonesia: Two
<1%
Stages Data Envelopment Analysis",
Cakrawala: Jurnal Studi Islam, 2016
Publication
 Hana Ajili, Abdelfettah Bouri. "Corporate
44
governance quality of Islamic banks: <1%
measurement and effect on financial
performance", International Journal of Islamic
and Middle Eastern Finance and Management,
2018
Publication

45
Alzoubi, Ebraheem Saleem Salem. "Board
Characteristics and Financial Reporting Quality
<1%
among Jordanian Listed Companies: Proposing
Conceptual Framework", Asian Journal of
Finance & Accounting, 2012.
Publication

46
Rustam --. "Konstrak Keterampilan Mengajar
Mahasiswa Program Pendidikan Guru Sekolah
<1%
Dasar", Jurnal Pendidikan dan Kebudayaan,
2015
Publication

47
Cristiano Machado Costa, Adriana Machado
Matte, Danilo Soares Monte-Mor.
<1%
"Endividamento e decisões contábeis: a relação
não linear entre dívida e qualidade dos lucros",
Revista de Contabilidade e Organizações, 2018
Publication

48
Wydia Andry. "ANALISIS FAKTOR-FAKTOR
YANG MEMPENGARUHI PREDIKSI
<1%
PERINGKAT OBLIGASI", Buletin Ekonomi
 Moneter dan Perbankan, 2006
Publication

49
Zulfikar Ali Ahmad, Rusdianto Rusdianto. "The
Analysis of Amil Zakat Institution/Lembaga Amil
<1%
Zakat (LAZ) Accountability toward Public
Satisfaction and Trust", Muqtasid: Jurnal
Ekonomi dan Perbankan Syariah, 2018
Publication

50
Yosi Septa Prasetia. "PENDEKATAN PRINSIP
GOOD CORPORATE GOVERNANCE DALAM
<1%
MENINGKATKAN KUALITAS SUMBER DAYA
INSANI (SDI)", El-jizya : Jurnal Ekonomi Islam,
2017
Publication

51
Dyah Paramitha, Puji Astuti. JAE (JURNAL
AKUNTANSI DAN EKONOMI), 2018
<1%
Publication

52
Maryam Safari. "Board and audit committee
effectiveness in the post-ASX Corporate
<1%
Governance Principles and Recommendations
era", Managerial Finance, 2017
Publication

53
Zetra Hainul Putra. "Pengetahuan Mahasiswa
Pendidikan Guru Sekolah Dasar dalam
<1%
Merepresentasikan Operasi Pecahan dengan
Model Persegi Panjang", Jurnal Elemen, 2016
Publication
54
Muhammad faza Firdaus, Muhamad
Nadratuzzaman Hosen. "EFISIENSI BANK
<1%
UMUM SYARIAH MENGGUNAKAN
PENDEKATAN TWO-STAGE DATA
ENVELOPMENT ANALYSIS", Buletin Ekonomi
Moneter dan Perbankan, 2014
Publication

55
Journal of Place Management and
Development, Volume 7, Issue 2 (2014-09-16)
<1%
Publication

56
Liliana Avelar-Sosa, Jorge Luis García-Alcaraz,
Osslan Osiris Vergara-Villegas, Aidé Aracely
<1%
Maldonado-Macías et al. "Impact of traditional
and international logistic policies in supply chain
performance", The International Journal of
Advanced Manufacturing Technology, 2014
Publication

57
Fini Hasiani. "ANALISIS KESEDIAAN
MEMBAYAR WTP (WILLINGNESS TO PAY)
<1%
DALAM UPAYA PENGELOLAAN OBYEK
WISATA TAMAN ALUN KAPUAS PONTIANAK,
KALIMANTAN BARAT", Jurnal Teknologi
Lingkungan Lahan Basah, 2013
Publication

58
Rina Nopianti. "ANALISA KESEHATAN
KEUANGAN PT. BANK BUKOPIN TBK",
<1%
Banque Syar'i : Jurnal llmiah Perbankan
 Syariah, 2019
Publication

59
Patih Rinto Abadi, Muhammad Hanif. "Pengaruh
Penggunaan Media Blog Terhadap Prestasi
<1%
Belajar IPS-Sejarah Siswa Kelas VIII SMPN 1
Sukomoro Kabupaten Magetan", AGASTYA:
JURNAL SEJARAH DAN
PEMBELAJARANNYA, 2015
Publication

60
Siti Fariha Muhamad, Zunaidah Sulong. "A
review of the characteristics of corporate and
<1%
Shariah governance mechanisms and earnings
quality", International Journal of Critical
Accounting, 2018
Publication

61
Mohamed H. Elmagrhi, Collins G. Ntim, John
Malagila, Samuel Fosu, Abongeh A. Tunyi.
<1%
"Trustee board diversity, governance
mechanisms, capital structure and performance
in UK charities", Corporate Governance: The
international journal of business in society, 2018
Publication

62
Elok Putri Nimasari. "Persepsi Mahasiswa
Terhadap Plagiat", Premiere Educandum :
<1%
Jurnal Pendidikan Dasar dan Pembelajaran,
2017
Publication
63
RR. Iramani, Muazaroh Muazaroh, Abdul
Mongid. "Positive contribution of the good
<1%
corporate governance rating to stability and
performance: evidence from Indonesia",
Problems and Perspectives in Management,
2018
Publication

64
Desy Ayu Cahyanti, Elva Nuraina, Anggita
Langgeng Wijaya. "Pengaruh Likuiditas,
<1%
Profitabilitas, dan Leverage Terhadap Arus Kas
Masa Mendatang Pada Perusahaan Properti
dan Real Estate di BEI", Assets: Jurnal
Akuntansi dan Pendidikan, 2017
Publication

65
Ayu Arini Isna Apriani Ulli Kadaria.
"PENGOLAHAN LIMBAH CAIR CUCI TANGAN
<1%
BENGKEL MENGGUNAKAN TIGA TAHAP
PENGOLAHAN OIL CATCHER, FILTRASI DAN
FITOREMEDIASI", Jurnal Teknologi Lingkungan
Lahan Basah, 2017
Publication

66
Amah Majidah Dini, Rina Nur Fitriany, Ririn
Arminsih Wulandari. "Climate and Incidence
<1%
Rate of Dengue Hemorragic Fever in Serang
District", Makara Journal of Health Research,
2011
Publication
67
Solihin Solihin, Noer Azam Achsani, Imam T
Saptono. "THE ISLAMIC BANKING AND THE
<1%
ECONOMIC INTEGRATION IN ASEAN", Buletin
Ekonomi Moneter dan Perbankan, 2016
Publication

68
Ruri Nurizki. "STUDI ANALISIS KUALITAS AIR
SUNGAI NURUL HUDA DI KECAMATAN
<1%
SUNGAI RAYA KABUPATEN KUBU RAYA",
Jurnal Teknologi Lingkungan Lahan Basah,
2017
Publication

69
Afifatun Nisa, Juneman .. "PERAN MEDIASI
PERSEPSI KOHESI SOSIAL DALAM
<1%
HUBUNGAN PREDIKTIF PERSEPSI
PEMANFAATAN RUANG TERBUKA PUBLIK
TERHADAP KESEHATAN JIWA", Hubs-Asia,
2013
Publication

70
Latifah Latifah, A. Rinto Pudyantoro. "Pengaruh
Audit Internal dan Akuntabilitas Suber Daya
<1%
Manusia terhadap Perwujudan Good
Governance pada Lembaga SKK Migas", Jurnal
Maksipreneur: Manajemen, Koperasi, dan
Entrepreneurship, 2015
Publication

71
Danang Finantoko, Abraham Nurcahyo.
"Pengaruh Candi Cetho Sebagai Obyek Wisata
<1%
 Sejarah Terhadap Kehidupan Sosial Ekonomi
Masyarakat Desa Gumeng Kecamatan Jenawi
Kabupaten Karanganyar", AGASTYA: JURNAL
SEJARAH DAN PEMBELAJARANNYA, 2015
Publication

72
Denny Saputera. "Pengaruh Harga Minyak
Bumi, Harga Bahan Baku Plastik Terhadap
<1%
Return On Asset Pada Perusahaan Penghasil
Bahan Baku Plastik", Jurnal Manajemen, 2019
Publication

73
Ahmad Nurkhin, Abdul Rohman, Ahmad Rofiq,
Hasan Mukhibad. "The role of the Sharia
<1%
Supervisory Board and corporate governance
mechanisms in enhancing Islamic performance
– evidence from Indonesia", Banks and Bank
Systems, 2018
Publication

74
Mufti Afif, Richa Angkita Mulyawisdawati. "Celah
Riba Pada Perbankan Syariah Serta
<1%
Konsekwensinya Terhadap Individu,
Masyarakat Dan Ekonomi", Cakrawala: Jurnal
Studi Islam, 2016
Publication

75
Inge Rahmawati, Brady Rikumahu, Vaya Juliana
Dillak. JAE (JURNAL AKUNTANSI DAN
<1%
EKONOMI), 2017
Publication
76
Ainur Rosikin, Yudi Hartono. "Museum Benteng
Van Den Bosch (Benteng Pendem) Di
<1%
Kelurahan Pelem Kecamatan Ngawi Kabupaten
Ngawi (Latar Belakang Sejarah, Nilai, Dan
Potensinya Sebagai Sumber Belajar)",
AGASTYA: JURNAL SEJARAH DAN
PEMBELAJARANNYA, 2016
Publication

77
Trinik Susmonowati. "ECONOMIC VALUE
ADDED (EVA) SEBAGAI PENGUKURAN
<1%
KINERJA KEUANGAN PADA INDUSTRI
TELEKOMUNIKASI SUATU ANALISIS
EMPIRIK", Transparansi Jurnal Ilmiah Ilmu
Administrasi, 2018
Publication

Exclude quotes On Exclude matches Off

Exclude bibliography On