| Profit is an indication of the performance in a company, so the company is expected to be able present fairly stated financial statements. In practice, the company’s management might take advantage from the stakeholders by manipulating data or accounting information related to reported earnings for a particular objective. This action is called earnings management. This study was conducted to determine whether the personal characteristics of the audit committee which consists of the age of the audit committe’s member, the proportion of the woman audit committee, and accounting and financial educational background of the audit committee’s member have significant impact on earnings managament. This study used all listed companies in Indonesia Stock Exchange, except for the companies in financial sector, during the period of 2012-2014, which were consist of 145 observations. The result showed that the proportion of woman and the accounting and financial educational background of audit committee’s members were negatively associated with earnings management, while the age of audit committe’s member is not associated with earnings management. |