Effect of Board of Commissioners and Audit Committee on Earning Management

摘要

Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research is to analyze the influence of board of commissioners and audit committee to the earning management in bank sub sector manufacturing companies listed on Indonesia Stock Exchange. This research with quantitative method. Populations of this research are bank subsector manufacturing companies listed on Indonesia Stock Exchange in 2015-2017. This research uses purposive sampling method and analysis used multiple linear regression. The result show that board of commissioners and audit committee not significantly effect on earning management of bank companies listed on Indonesia Stock Exchange.