PENGARUH LEVERAGE DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR TAMBANG LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BEI PERIODE 2016-2020
Kata Kunci:
leverage, audit committee, earnings managementAbstrak
This research was conducted to find of leverage and audit committee in
influencing earnings management. The population of this study is a subsector
company of other metals and mineral mines listed on the Indonesian stock exchange
in the period 2016 – 2020. Samples that fit the researcher’s criteria as many as 40 and
data are downloaded from www.idx.co.id. The analysis methods performed are
descriptive, coefficient correlation, coefficient determination, simple regression,
classical assumption test, normality test, multi correlation, significance test, multiple
regression with significance level of 0.05 or 5%. The result of this study showed that
leverage (X1) had a significant negative influence on earnings management with value
of 0.844 > 0.05, and the audit committee (X2) with a proportion of the number of audit
committee members of 0.002 < 0.05 had a significant positive influence on earnings
management and the number of meetings of 0.215 > 0.05 had a negative significant
on earnings management (Y), and f has a significant influence with a value of 0.011 <
0.05 simultaneously.
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