Pengaruh Leverage, Frekuensi Pertemuan Komite Audit, Komite Audit, Firm Size dan Sustainability Report terhadap Earning Management Studi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022

Abstract

The research aims to obtain empirical evidence about the effect of levergae, audit committee meeting frequency, audit committee, firm size and sustaonability report on earning management. The design of this research is causal associative research with a quantiative approach. The sample for this research is 18 food and beverage companies listed on the Indonesia Stok Exchange in 2017-2022. The data analysis tecchnique uses multiple linear regression analysis. The results of this research partially show that leverage and frequency of audit committee have a negative effect on earning management. Firm size has a positive effect on earning management. Other results show that audit committees and sustainability reports have no effect on earning management in food and beverage companies listed on the Indonesia Stok Exchange.