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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 8, November 2012, Hlm. 47-64

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK

DIAN PRIMARTANTO

STIE Trisakti
dian@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK

ABSTRACT:

The purpose of this research is to provide empirically the influence of institutional ownership, managerial ownership, audit committee, auditor’s independency, independent commissioner, leverage, auditor’s reputation, profitability, company’s size, and size of the board of directors toward earnings management. This research used 45 public manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method during the research period 2008 until 2010. This research using multiple regression analysis. The result of the research showed that auditor’s reputation, leverage, and profitability had a signification influence on earnings management, while institutional ownership, managerial ownership, audit committee, auditor’s independency, independent commissioner, company’s size, and size of the board of directors had no influence.

Keyword :Earnings management, institutional ownership, managerial ownership, audit committee, auditor’s independency, independent commissioner, leverage, auditor’s reputation, profitability, company’s size, and size of the board of directors.
 
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