Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance

Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what stated the rather than how profit process obtained. This study analyzes and shows factors influencing company Jakarta Islamic Index (JII) for 2016-2020 period. Company performance used as intervening variable. research uses a quantitative approach with secondary data form panel data. population all companies period, namely 30 companies. sampling technique purposive sampling, 13 samples were Data analysis using multiple linear regression path analysis. results showed independence audit committee, committee meetings, size positively significantly affect management. does not Audit independence, size, meeting do performance. Firm cannot mediate effect meetings can complement existing theory be reference improving