FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA: ANALISIS BERDASARKAN KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL

Abstract

This study aims to determine the effect of audit committee expertise, industry specialization auditors and internal control on earnings management in manufacturing companies listed on the IDX for the 2016-2018 period of 207 samples consisting of 69 companies. The data analysis method used linear regression analysis using the IBM SPSS Statistics 25 program. The data analysis used was multiple linear regression analysis. The results of this study prove that internal control affects earnings management. Meanwhile, the expertise of audit committees and industry specialization auditors does not affect earnings management.