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PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI TAHUN 2012-2014

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ABSTRACT THE EFFECT OF EARNINGS MANAGEMENT AUDIT COMMITTEE ON BANKING COMPANIES LISTED ON STOCK EXCHANGE IN 2012-2015 Written by : Risma Anggi Siama NIM: 1232168 The purpose of this study was to examine the impact of audit committee which consisted of audit committee expertise, audit committee size, and the frequency of audit committee meetings to earning management on companies listed on the Indonesia Stock Exchange. This research used earning management as dependent variable and as the independent variables were audit committee which consisted of audit committee expertise, audit committee size, and audit committee meet. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2012 up to 2014. The sampling method was purposive sampling and the sample of this research were 75 banking companies. The method used on this research was descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis test using the F-test and t-test with α = 0,05. Based on the hypothesis test results, had no significant values were obtained for audit committee expertise (ACEXP) with 0,799, audit committee size with 0,416 and audit committee meet (ACMEET) with 0,059. For committee expertise and audit committee size showed both variables were negatively had no related significantly to the earning management. While the audit committee size (ACSIZE) shown that the variable positively related to the earning management. The F-test result showed that there were three independent variables simultaneously had no affect to the dependent variable. Keywords: Audit Committee, Discretionary Accrual, Earning Management