Abstract: The purpose of this research is to provide empirical evidence of the affect of proportion of independent commissioner, audit committee, firms size and debt to equity ratio on earnings management practice. Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research are 15 food and be verages companies listed in Indonesia Stock Exchange from 2009-2014. The research data were collected from annual reports within a period 2009-2014 of the capital market reference centre of indonesian stock exchange. Based on purposive sampling method there were 11 samples. The reseacrh hypotesis were tested using multiple regression analysis. The result of this research shows that proportion of independent commissioner, audit committee, firms size and debt to equity ratio have no significant relationship with earnings management practice.
Teddy Chandra, Silvia Sari Sitompul and July One She, 2016. Analysis of Effect of Proportion of Independent Commissioners, the Audit Committee, Company Size and Debt to Equity Ratio of Practice Management Profit on Food and Beverage Company Listed in Indonesia Stock Exchange. The Social Sciences, 11: 3307-3314.