The Effect of Leverage, Audit Committee Meetings Frequency, Audit Committee, Firm Size and Sustainability Report on Earning Management: A Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange From 2017-2022
Year: 2024
Type: article
Abstract: This study aims to obtain empirical evidence on the effect of Leverage, Frequency of Audit Committee Meetings, Audit Committee, Firm Size, and Sustainability Report on Earning Management. The research design used is causal associative research with a quantitative approach. The sample of this study was 18 food and beverage companies listed on the Indonesia Stock Exchange in 2017-2022. The data analysis technique used multiple linear regression analysis. The results of this study indicate that partial leverage and frequency of audit committee meetings have a negative effect on earning management. Meanwhile, firm size has a positive impact on earning management. Other results show that the audit committee and sustainability report do not affect earning management in food and beverage companies listed on the Indonesia Stock Exchange. Keywords: leverage, frequency of audit committee meetings, audit committee, firm size, sustainability report, earning management
Authors: Chairunnisa Siregar, Abdillah Arif Nasution, Erlina .
Institution: Universitas Sumatera Utara
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4403791936