ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA DAN MANAJEMEN LABA DI BURSA EFEK INDONESIA

Abstract

This study aims to examine the relationship between specific characteristics of the auditcommittee and earnings quality of earnings management in companie in Indonesia. Audit committee characteristics are used in this study include the size of the membership of the audit committee, audit committee independence, and the frequency of meetings of audit committee members. The research was carried out by the method of documentation. Data collection and documentation is done by classification category written data related tothe research problem. Variables used in this study were dependent variables include earnings management,earnings quality, and the independent variable is the size of the audit committee, audit committee independence and audit committee meeting frequency. The results proved that the simultaneous audit committee size factor, the independent auditcommittee and audit committee meeting to give effect to earnings management, but notsignificantly rerhadao earnings quality.