Sarcouncil Journal of Entrepreneurship and Business Management

Abstract: This study aims to determine the effect of audit committee characteristics on earnings management in manufacturing companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange, including size, independence, and frequency of audit committee meetings. The Multiple Linear Regression Analysis approach was used in the analysis of this research data. All 63 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2018-2021 constitute the population of this study. Purposive sampling was used to collect samples from 33 different companies. Partial test findings show that size, independence, and frequency of audit committee meetings have a negative and significant effect on earnings management. Researchers suggest adding years of research to increase the accuracy of the findings