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Audit Committee Characteristic and Earnings Management: Evidence Based on Indonesian Firms

Table 2:

Da Expected sign Coef. P>z
Audit committee Independent (-) -1.50e+09 0.019*
Audit Committee Expertise (-) -1.70e+09 0.000*
Audit Committee Meeting (-) -3.20e+08 0.003*
Control Variable
Size 5.63e+08 0.000*
Leverage -5.20e+07 0.001*
Return on Asset -5.56e+09 0.000*
Market to Book Value 1.74e+07 0.164
Constant -8.18e+09 0.000*
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