Laporan keuangan dalam suatu perusahaan dijadikan alat oleh manajemen untuk menarik minat para investor. Seringkali laporan keuangan tersebut dimanipulasi dengan merubah tampilan pada jumlah laba yang seolah-olah terlihat lebih relatif dan stabil yang dikenal dengan istilah manajemen laba (earnings management). Tindakan oportunitis manajemen ini dapat diminimalisir dengan adanya good corporate governance. Penelitian ini dilakukan untuk menguji pengaruh good corporate governance terhadap manajemen laba. Penelitian ini menggunakan 3 unsur good corporate governance yaitu dewan komisaris, komite audit, dan dewan pengawas syariah. Manajemen laba sebagai variabel dependen diproyeksi dengan discretionary accrual dengan menggunakan model jones yang dimodifikasi. Penelitian ini termasuk ke dalam jenis penelitian kuantitatif yang mana data yang digunakan diperoleh dari annual report masing-masing bank umum syariah yang terdaftar di Otoritas Jasa Keuangan periode 2016-2019. Metode analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris, komite audit dan dewan pengawas syariah tidak signifikan berpengaruh terhadap manajemen laba.

ABSTRACT:
Financial reports in a company are used as a tool by management to attract investors. Often these financial statements are manipulated by changing the appearance of the amount of earnings that appear to be more relative and stable, which is known as earnings management. This opportunistic management action can be minimized by the presence of good corporate governance. This study was conducted to examine the effect of good corporate governance on earnings management. This study uses 3 elements of good corporate governance, namely the board of commissioners, the audit committee, and the sharia supervisory board. Earnings management as the dependent variable is projected with discretionary accruals using a modified Jones model. This research is included in the type of quantitative research in which the data used are obtained from the annual reports of each Islamic commercial bank registered with the Financial Services Authority for the period 2016-2019. The analysis method used is multiple linear regression. The results showed that the board of commissioners, audit committee and sharia supervisory board had no significant effect on earnings management.