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PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF AUDIT COMMITTEES ON EARNINGS MANAGEMENT IN AUTOMOTIVE SUBSECTOR MANUFACTURING COMPANIES AND COMPONENTS IN INDONESIAN STOCK EXCHANGE Written by: Yoelia Irene Igglasia NIM: 1632096 This study aimed to examine the magnitude of the influence of the audit committee as measured by the frequency of the audit committee meetings, the size of the audit committee, and the competence of the committee on earnings management in the automotive subsector manufacturing companies and components listed on the Indonesia Stock Exchange. This research was conducted by processing the 2016-2018 annual report data of the company which was downloaded on the Indonesia Stock Exchange website in 2016-2018 with a purposive sampling method. Of the 12 automotive and sector subsector manufacturing companies listed on the Indonesia Stock Exchange for 3 years there were 36 financial statement units analyzed. Data were analyzed with descriptive statistical tests, simple linear regression analysis, multiple linear regression and partial significance tests and simultaneous tests of all variables. The results showed that the average frequency of audit committee meetings was 5.4 times with minimum meetings 3 times and a maximum of 11 times a year that was in accordance with OJK regulations; and the average number of members of the audit committee is 3 members who also meet the OJK requirements. While the size of expertise or competence on average 1.6 times with a minimum of one person at PT.Astra International Tbk, PT.Astra Otoparts Tbk, PT.Garuda Metalindo Tbk, PT.Indo Kordsa Tbk, Multistrada Arah Sarana Tbk, PT.Prima Alloy Steel Universal Tbk, and PT.Selamat Sempurna Tbk. While the frequency of audit committee meetings has a positive effect on earnings management, it is not significant. Likewise, the number of audit committees and the competence of audit committees did not significantly influence earnings management. Overall audit committee meeting frequency, the number or size of the audit committee and the audit committee competence do not significantly influence earnings management. Keyword: Audit Committee, Earnings Management, Indonesian Stock Exchange