Nanik Lestari Shinta Wahyu Hati Fery Yudha Bakhroni Besse Hadyjah


This study aims to examine the effect of the characteristics of the board of directors and audit committee on real earnings management. Three measurements are used to measure real earnings management, namely abnormal cash flow from operations, abnormal discretionary expenses, and abnormal production costs. Company management can manipulate operational activities such as sales, reduce discretionary costs, and manipulate production levels excessively. Using purposive sampling method, this study uses a total of 98 observation of manufacturing companies that are listed on the Indonesia Stock Exchange during 2017 to 2021. The data collected will be tested with the help of Eviews software. The data analysis methods used in this study include descriptive statistical analysis, panel data regression test, and hypothesis testing. The results of this study reveals that audit committee size variable has
a significant positive effect on real earnings management, while the board of directors size variable, board of directors independence, board of directors meetings, audit committee independence, audit committee meetings, and audit committee expertise do not affect real earnings management.


How to Cite
LESTARI, Nanik et al. Implementasi Perubahan Peraturan mengenai Pembebasan Bea Masuk dan Pajak Impor pada Usaha Mikro Kecil dan Menengah. Studi Akuntansi dan Keuangan Indonesia, [S.l.], v. 6, n. 1, p. 1-14, june 2023. ISSN 2654-6221. Available at: <https://journal.prasetiyamulya.ac.id/journal/index.php/saki/article/view/602>. Date accessed: 03 oct. 2023. doi: https://doi.org/10.21632/saki.6.1.1-14.