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PENGARUH UKURAN KOMITE AUDIT DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018

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ABSTRACT THE INFLUENCE OF THE AN AUDIT COMMITTEE SIZE AND AUDIT COMMITTEE MEETING FREQUENCY ON EARNINGS MANAGEMENT IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2018 Written by: Desi Indri Widawati NIM: 1532095 The phenomenon of companies doing earnings management to manipulate financial statements so that investors are interested in investing their shares into companies often occurs. That is why a committee is required to oversee the implementation of financial statement reporting, namely the audit committee. This study aims to determine the effect of audit committee size and frequency of audit committee meetings on earnings management both partially and simultaneously on banking companies listed on the Indonesia Stock Exchange in 2017-2018 with 70 samples. The results of this study indicate the mean size of the audit committee size of 3 people, the mean value of the frequency of audit committee meetings by 4 meetings, the mean value of earnings management of (-0.00021593), partially the size of the audit committee has no significant effect on earnings management (0.195), partially the audit committee meeting frequency did not have a significant effect on earnings management (0.974) and simultaneously the audit committee size and the audit committee meeting frequency had no significant effect on earnings management (0.435). Keywords: Audit Committee Size, Audit Committee Meeting Frequency, Earnings Management