Jurnal Entrepreneur dan Manajemen Sains
Vol. 7 No. 2 (2026): Juli

THE EFFECT AUDIT COMMITTEE AND INDEPENDENT COMMISSIONER ON EARNINGS MANAGEMENT

Asrie Dyah (Politeknik Manufaktur Negeri Bangka Belitung)
E. Novita (Universitas Bengkulu)
Nikmah Nikmah (Universitas Bengkulu)

Article Info

Publish Date
15 Jul 2026

Abstract

This study aimed to examine the effect of audit committee, independent commissioner  on earnings management. The sample in this study are banking   in   Southeast Asia of period 2017- 2021. The data used in this study is secondary data obtained from the financial data at  banking  website.  The number  of samples  in  this  study are 52  banks.  Data  analysis  was  performed  with  multiple regression analysis using SPSS version 23. The result showed that audit committee, independent commisioners has no effect on earnings management.  Key Words: Earnings Management, Audit Comitte, Independent Commisioners

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Journal Info
Jurnal Entrepreneur dan Manajemen Sains
Website

Abbrev

jems

Publisher

Universitas Muhammadiyah Bengkulu

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The scopes of the journal include, but not limited to, the following areas: corporate governance, human resource management, strategic management, entrepreneurship, marketing, e-business, services, information technology management, production & operations management, financial management, decision ...