PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015)
Abstract
This research purposes to check the effects ofboard of commisioners,audit committee, audit quality and leverageto earnings managementstudy at Manufacturing Companies in indonesia. Thisresearch used sample of Manufacturing CompaniesSector Consumer Goods Industry which ListedIn Indonesia Stock Exchange.The number of Manufacturing Companies that were became in thisstudy were 37 companies with 5 years observation, during 2011-2015 and the total sample is 151. Based on purposive sampling method. The hypothesis in this research was tested using double linear regression. Results of this research indicates that board of commisioners andaudit committee influence negative significantly onearnings management. Meanwhileaudit quality and do not influencessignificantly on earnings management.