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PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN PROPORSI KOMITE AUDIT INDEPENDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2014-2017

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ABSTRACT THE EFFECT OF THE PROPORTION OF INDEPENDENT BOARD OF COMMISSIONERS AND THE PROPORTION OF INDEPENDENT AUDIT COMMITTEES ON EARNINGS MANAGEMENT IN FOOD AND BEVERAGE COMPANIES IN IDX 2014-2017 Shelly Artauli NIM: 1732087 This research was conducted to find out how the effect of the proportion of independent board of commissioners and the proportion of independent audit committees on earnings management. Analyses used in this research were descriptive analysis, coefficient of correlation test, coefficient of determination test, significant t-test, simple regression analysis, classic assumption test, significant Ftest and multiple regression analysis. hese results indicate that the proportion of independent commissioners has no significant effect on earnings management, indicated by a significance value of 0.437> 0.05. This result also shows that the proportion of independent audit committees does not have a significant effect on earnings management, indicated by a significance value of 0,621>0,05. Furthermore, these results indicate that the proportion of independent commissioners and the proportion of independent audit committees simultaneously have no significant effect on earnings management, indicated by a significance value of 0,707>0,05 The results of this study can provide knowledge and benefits to future researchers and to food and beverage companies. Keywords: the proportion of independent board of commissioners, the proportion of independent audit committees, earnings management