Indonesian Journal of Accounting and Governance ISSN : 2579-7573 Vol. 6, No. 2, December 2022 E-ISSN : 2715-5102 https://doi.org/10.36766/ijag.v6i2.327 Dade Nurdiniah dan Lucia Ari Diyani 86 The Role of Audit Committee… THE ROLE OF AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDACNE ON COMPANY VALUE Dade Nurdiniah 1 , Lucia Ari Diyani 2 1,2 Department of Accounting, Bina Insani University Corresponding Author: dade@binainsani.ac.id Abstract This study aims to determine the role of audit committee in moderating the impact of profit management and tax avoidance on the value of the business. The population of this study is all manufacturing companies listed on the Indonesian Stock Exchange, while thee research sample is of manufacturing company data, obtains on the Indonesian Stock Exchange in 2015-2019. The sample selection technique used does not affect, the number of obtains on samples was 28 and the number of observations of research data obtain affect. This study used multiple linear regression and moderate regression analysis with a Random Effects Model approach. The findings of this. The study indicates that earnings management has a negative effect on firm value, while tax avoidance as proxies study indicates effective managements no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value. Keywords: audit committee, earnings management, firm value, tax avoidance 1. Introduction The development of the manufacturing industry in Indonesia plays an important role in efforts to increase the value of investment and exports, so that the manufacturing industry becomes the mainstay sector to accelerate economic growth which makes investors more interested in investing in manufacturing companies. The investor's perception of that corporation is called the value of Herawati & Ekawati (2016). One of the factors influencing the value of the enterprise is its ability to generate profits. Profit is often used as a Article History Received : 2022-12-27 Revised : 2023-01-01 Accepted : 2023-01-10 This is an open access article under the CC-BY- SA License