PENGARUH KOMITE AUDIT, DEWAN KOMISARIS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Afrida Diah Susanti

Abstract


Earnings Management is an intervention activity with a specific objective in the external financial reporting process, to obtain several benefits. It can be disclosed by the company's financial reporting.
The purpose of this study is to determine the effect of the Audit Committee, Board of Commissioners, Leverage, and Company Size on Earning Management in a case study of manufacturing companies listed on the Indonesian Stock Exchange for the period of 2017-2019. Earnings Management is measured through the company's financial statements with variables, Audit Committee, Board of Commissioners, Leverage, and Company Size. The type of research used is descriptive quantitative, and data collection comes from www.idx.co.id. Hypothesis testing used is the coefficient of determination, t-test, and F-test. The regression equation used is multiple linear regression.
The test results of this study show that the Audit Committee, Board of Commissioners, and Company size do not have a significant effect on earnings management while Leverage has a significant effect on earnings management. The conclusion, F-test results show that the audit committee, the board. commissioners, leverage, and company size have a simultaneous effect on earnings management.
Keywords: Earnings Management, Audit Committee, Board of Commissioners, Leverage, Company Size.

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