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PENGARUH FREKUENSI PERTEMUAN DAN FINANCIAL EXPERTISE KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA BANK YANG LISTING DI BURSA EFEK INDONESIA DAN BURSA MALAYSIA TAHUN 2011-2015

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ABSTRACT EFFECT OF MEETING FREQUENCY AND FINANCIAL EXPERTISE OF AUDIT COMMITTEE ON EARNINGS MANAGEMENT WITHIN THE BANKING COMPANIES LISTED IN IDX AND MALAYSIA EXCHANGE DURING 2011-2015 Written by : Finoy Avlem NIM : 1332113 The purpose of this study was to describe and find out the effect of meeting frequency and financial expertise of the audit committee on earnings management in banking companies listed in Indonesia Stock Exchange and Malaysia Exchange. Variables used in this research are meeting frequency and financial expertise audit committee as independent variable and earnings management as dependent variable. This research used descriptive method with data processing using linear regression. The sample in this research are 30 banks in Indonesia and 10 banks in Malaysia. The method used to collect the sample is purposive sampling method. The data in this study were obtained from the financial statements and annual report of banking companies listed on the Indonesia Stock Exchange and Malaysia Exchange for the period 2011-2015. The result of the research shows that the frequency of audit committee meeting in banking companies in Indonesia has met the average of OJK regulation. Finacial expertise of the audit committee in banking companies in Indonesia has complied with the regulations by OJK. Whereas in Malaysia's banking companies the frequency of meetings and financial expertise of the audit committee meets the rules set out in The Malaysian Code of Good Corporate Governance. Another result of this study indicates that the frequency of audit committee meetings and financial expertise of audit committees in both Indonesian and Malaysian banking companies has no significant effect on earnings management. Other results at meeting frequency and financial expertise of audit committees in both countries simultaneously have no significant effect on earnings management Keywords : Meeting Frequency of Audit Committee, Financial Expertise of Audit Committee, Earnings Management