JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
The purpose of this research is to obtain empirical evidence about the factors affecting earnings management in manufacturing company listed in Indonesia Stock Exchange. The factors are audit committee gender, firm size, loss, financial leverage, sales growth, audit committee size, auditor reputation, free cash flow, market to book ratio, and return on assets. Population in this research is manufacturing companies which consistently listed in Indonesia Stock Exchange during 2009 until 2012. There are 94 companies selected as final sample. Hypothesis tested by using multiple regression analysis. The result of the analysis indicate that financial leverage, auditor reputation, market to book ratio, and return on assets has influence on earnings management. While, audit committee gender, firm size, loss, sales growth, audit committee size, and free cash flow do not have influence on earnings management.Keyword :Earnings Management, Audit Committee Gender, Firm Size, Loss, Financial Leverage, Sales Growth, Audit Committee Size, Auditor Reputation, Free Cash Flow, Market to Book Ratio, and Return on Assets.