ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA

Novita Lusyana. The Influence Effectiveness Of The Audit Committee To Earnings Management.
(Under guidance of Mr. Yohanes Andry Putranto B, SE., M.Si., Ak., CA.)
This study aimed to obtain empirical evidence about the influence of independence, expertise, charter, duty, size, frequency of meetings and voluntary disclosure audit committee to earnings management. Earnings management measured by discretionary accruals using the modified jones model. Research data is secondary data in the form of financial statements and annual reports of the period 2013-2015. Sample test using purposive sampling. The research sample was obtained in 216 companies. This hypothesis was tested using ANOVA test. The analysis showed that the independent variables independence, expertise, charter, duty, size, frequency of meetings and voluntary disclosure has no effect on earning management.

Key Word : Earning Management, Effectiveness Of The Audit Committee