The Influence Of Audit Committee, Independent Commissioners And Number Of Audit Committee Meetings  On Earnings Quality

Dian Maulita; Lulu Nailufaroh

Authors

Dian Maulita Serang Raya University, Serang-Banten
Lulu Nailufaroh Serang Raya University, Serang-Banten

Keywords:

audit committee, independent commissioners and number of audit committee meetings, earning quality

Abstract

The purpose of this study was to examine the effect of the Audit Committee, Independent Commissioner, and the Number of Audit Committee Meetings on Earning Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 Period. This study uses a quantitative method with an associative research design with a causal relationship. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. The sampling method used was purposive sampling, based on predetermined criteria there were 135 companies with financial report data of 405 annual reports used as samples. The analytical method used is multiple linear regression analysis and processed using the SPSS Version 25 tool. The test results show that: (1) Audit Committee has a significant effect on Earnings Quality, (2) Independent Commissioners have no significant effect on Earnings Quality, (3) The Number of Audit Committee Meetings has no significant effect on Earnings Quality, (4) Audit Committee , Independent Commissioner and Number of Audit Committee Meetings have a joint effect on Earnings Quality. The novelty of this research is that the research is applied to companies affected by Covid-19. So it is hoped that the results of this study can be input for the company in improving the quality of company profits.

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