PENGARUH KOMITE AUDIT, STRUKTUR PERUSAHAAN, UKURAN PERUSAHAAN, DAN UKURAN DEWAN DIREKSI TERHADAP MANAJEMEN LABA

The purpose of this research is to determine about the influence independent variables as of audit committee independence, audit committee size, public ownership, institutional ownership, managerial ownership, firm size, and board of directors size to earnings management as dependent variable. This research used 143 companies listed in non-financial sectors in Indonesia Stock Exchange since 2016 until 2018 selected by purposive sampling method. The research uses multiple linear regressions method for data analysis. The result shows that audit committee independence has influence to earnings management. The result of this study indicate that the companies with a high number of audit committee independence are more likely to do earning management practices, while other independent variables such as audit committee size, public ownership, institutional ownership, managerial ownership, firm size, and board of directors size have no influence to earnings management practice in the company