Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba

Abstract

Earnings Management is a management action to maximize or minimize the accrual value in earnings. The population of this study is 774 companies listed on the IDX. The number of years for this study is 5 years so the total number of studies is 1,810 data. The number of observed data after eliminating outliers is 1,795 data. The independent variables were the age of the audit committee chairman, female audit committee chairman, expertise of the audit committee chairman, the chairman of the audit committee who held concurrent positions in other companies, board independence, number of board meetings, audit committee independence, number of audit committee meetings, ownership concentration had no significant effect on earnings management so that it can be concluded that the independent variable hypothesis is not proven. The variable size of the audit committee has a significant positive effect on earnings management, and the size of the board of commissioners has a significant negative effect on earnings management.