THE EFFECT OF THE ACCOUNTING AND FINANCIAL EXPERTISE OF THE AUDIT COMMITTEE AND BOARD OF COMMISSIONERS ON PROFIT MANAGEMENT
Keywords:
Accounting Expertise of Audit Committee, Financial Expertise of Audit Committee, Board of Commissioners Accounting Expertise, Board of Commissioners Financial Expertise, Earnings ManagementAbstract
This research is conducted to analyze the effect of accounting and financial expertise of the audit committee and board of commissioners on earnings management in companies in the property and real estate industry sector listed on the Indonesia Stock Exchange (IDX). The type of data in this research is secondary data. The population in this research are companies in the property and real estate industry sector in the 2021-2024 period with a sample determined based on the purposive sampling method of 24 companies. This research uses multiple regression analysis methods and processes data with the help of SPSS software. The results showed that the accounting and financial expertise of the audit committee and the board of commissioners did not have a significant effect on earnings management practices in companies engaged in the property and real estate industry sector listed on the IDX.
