Abstract:
Earnings management is manager effort in manipulating financial report in order
to gain profit to benefit their self. This behavior is considered as a fraud because it
gives a mislead information to the financial report use. This research aims to
determine and analyze the effect frequency of meetings board commissioner,
proportion background study economy or financial audit committee, and quality
audit against the practice of earnings management. The population used in this
study were non financial companies listed on the Stock Exchange during 2010-
2013. The sampling technique used in this research was purposive sampling
method and obtained 98 samples. . In this study using multiple regression analysis
and descriptive statistics for the analysis of the data with the help of the program
eviews 8.1. Based on the result of the hypothetical examination in this research, it
proved that (1) frequency of meetings board commissioner does not have a
significant effect against earnings management. (2) proportion background study
economy or financial audit committee has a significant effect against earnings
management. (3) quality audit does not have a significant effect against earnings
management.
