PENGARUH FREKUENSI PERTEMUAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN PENDEKATAN NON-DISCREATIONARY ACCRUALS (Studi Empiris Pada Perusahaan Indeks Kompas yang tercatat di Bursa Efek Indonesia Tahun 2016-2020)
Abstract
This study aims to determine the effect of the frequency of meetings of the board of commissioners and the audit committee on earnings management with a non-discreationary approach to the Kompas Index Companies listed on the Indonesia Stock Exchange. The period of this research is 5 years, namely 2016-2020. This study uses secondary data in the form of financial statements from the Indonesia Stock Exchange. The method used in this study is purposive sampling method. The sample used in this study is the kompas index company. The analytical tool used is multiple linear regression and the data is processed using the Eviews version 10 application. The results of this study indicate that the frequency of board of commissioners meetings has no significant effect on earnings management while the frequency of audit committee meetings has a negative effect on earnings management.
Keywords: board of commissioners, audit committee, earnings management
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