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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 5, November 2013, Hlm. 73-88

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA

MARIA

STIE Trisakti
maria@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA

ABSTRACT:

The purposive of this study is to investigate the effect public accounting firm’s reputation, managerial ownership, institutional ownership, firm size, leverage, profitability and earnings pressure on earnings management. This study used manufacturing companies which listed in Indonesia Stock Exchange for 2010 until 2012 as population. This study also used purposive sampling and multiple regression. The reseacrh finding that leverage and profitability affects earnings management. There is no effect of public accounting firm’s reputation, managerial ownership, institutional ownership, firm size, and earnings pressure on earnings management.

Keyword :Earnings Management, Public Accounting Firm’s Reputation, Institutional Ownership, Leverage, Profitability and Earnings Pressure.
 
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