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PENGARUH UKURAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERBANKAN DI NEGARA-NEGARA ASEAN

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ABSTRACT THE EFFECT OF AUDIT COMMITTEE SIZE ON EARNINGSMANAGEMENT IN THE BANKING OF ASEAN COUNTRIES Written by: Christine Pratiwi Malau NIM: 1432131 This study was aimed to determine whether the audit committee size has a significant influence on earnings management in banking companies of Southeast Asia countries including Association of South East Asia Nations (ASEAN). The sampling technique that was used in this research was purposive sampling and obtained of 62 banking companies samples that listed on each of ASEAN country’s stock exchange for a period of five years. This research used secondary data from companies of banking sub-sector that were listed on each ASEAN country’s stock exchanges in 2012-2016. The research was processedby using SPSS 21. The results of this research showed that audit committee size (viewed from total members) had a significant effect on earnings management and also the audit committee size has a negative influence direction on earnings management. A negative direction indicates that when the audit committee size increases will decrease the earnings management. Keywords: Audit Committee Size, Earnings Management, Banking Industries