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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 1, November 2013, Hlm. 123-140

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ALFIAN ARIFIN

STIE Trisakti
alfian@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The objective of this research is to obtain empirical evidence about the influence of big (kap size), size (company size), leverage, return on assets, institusional ownership, managerial ownership, independent commissioner, and audit committee on earnings management. Data is collected from non financial companies, which are listed in Indonesia Stock Exchange during 2009-2012. Sample were selected by using purposive sampling method. Only 169 companies meet the criteria and taken as sample. The Hypotheses were tested by using multiple regressions. The result of this research showed that leverage and return on assets have influence to earnings management but big (kap size), size (company size), institusional ownership, managerial ownership, independent commissioner and audit committee have no influence earnings management.

Keyword :Audit Committee, Leverage, Earnings Management
 
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