Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi

Abstract

This study aims to examine the effect of the audit committee, firm size, and profitability on earningsmanagement. Earnings management is proxied by discretionary accruals, audit committee isproxied by the number of audit committee members, firm size is measured by the natural logarithmof the firm's total assets, and profitability is measured by return on assets (ROA). The researchmethod used is a quantitative method with secondary data. The analysis technique used is multiplelinear regression analysis. The sample selection technique uses a purposive sampling methodwhich consists of 41 manufacturing companies in the consumer goods sector listed on theIndonesia Stock Exchange for 2018-2021. The results of the study partially show that the auditcommittee has a positive and significant effect on earnings management, firm size has nosignificant effect on earnings management, and profitability has a positive and significant effecton earnings management. In addition, the audit committee, firm size, and profitabilitysimultaneously have a significant effect on earnings management.