The influence of the Islamic Supervisory Board and Company Characteristics on Bank Management of Earning: Study on Islamic banking in ASEAN

The goal of this investigation was to look into the influence of the Sharia board on profit administration in ASEAN Islamic banks. A total of 20 samples were collected from Islamic banks in Indonesia, Malaysia, and Brunei Darussalam between 2014 and 2021 Furthermore, using Eviews, the evaluation was carried out using more than one linear regression using panel statistics. The variable loss mortgage provision was once employed as a substitute for income management. The Sharia Supervisory Board, Board of Commissioners, Audit Committee, Net Profit, and nonperforming loans were all covered under the banks' changeable features. The studies revealed that the Sharia Supervisory Board, the Board of Commissioners, and Nonperforming Loans all had a significant impact on revenues administration. In the meantime, Net Profit, as well as the Audit Committee, had little impact. In addition, the Sharia Board has an important role in determining earnings administration policies. These findings aided the advancement of Islamic banking science as a viable alternative to traditional banking, particularly in terms of tax administration. It also provided empirical evidence on cross-country travel within the Association of Southeast Asian Nations (ASEAN).