Audit Committee Characteristic and Earnings Management: Evidence Based on Indonesian Firms
Table 1:
| Variable | Abbreviation | VIF | 1/VIF |
| Market to Book Ratio | Mtb | 1.63 | 0.612365 |
| Leverage | Lev | 1.49 | 0.672801 |
| Return on Asset | Roa | 1.15 | 0.866528 |
| Firm Size | Size | 1.20 | 0.836708 |
| Audit Committee Expertise | Acexp | 1.11 | 0.898838 |
| Audit Committee Meeting | Acmet | 1.07 | 0.934787 |
| Audit Committee independent | Acind | 1.03 | 0.971133 |
| Mean VIF | 1.23 |