Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba (Studi Empiris Pa…

ABSTRACT This study aims to test and analyze: 1) the effect of audit committee expertise on earnings management, 2) the effect of the audit committee size on earnings management, 3) the effect of the frequency of audit committee meetings on earnings management. The population used in this study is a transportation company listed on the Indonesia Stock Exchange in 2017-2019. Samples were d…