PENGARUH KOMITE AUDIT, JUMLAH RAPAT KOMITE AUDIT, KEAHLIAN KOMITE AUDIT DAN MASA JABATAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

Abstract

This research to examine the effect of the audit committee, number of audit committe meetings, audit committee expertise, and audit committe terms of service on profit management. The independent variable of audit committee, number of audit committe meetings, skill owned by members of audit committee, and audit committe terms of service. The dependent variable was profit management.The population was manufacturing companies which were listed on Indonesia Stock Exchange during 2018-2020. Moreover, the data collection technique used purposive sampling. In line with that, there were 72 companies as a sample. Furthermore, the data analysis variables on a dependent variable. The research result conscluded that the audit committee had a negative effect on profit management. Likewise, number of audit committe meetings had a negative effect on profit management. Similary, audit committe terms of service had a negative effect on profit management. On the other hand, audit committee expertise did not affect profit management.