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* |