JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study aims to examine the influence of audit committee size, independent commissioner, board of director size, board of commissioner size, managerial ownership, company size and leverage towards earnings management in manufacturing companies. This study use documentary method from ICMD and annual report of companies. The samples of this study are manufacture companies listed in the Indonesian Stock Exchange. The period of study is 2010 until 2012. The population of this research is 143 companies in the manufacturing sector. Sample are selected based on purposive sampling method and are analyzed by using multiple regression statistical method. Based on this study the result indicates managerial ownership has relationship in earning management. The increasingly managerial ownership can make earning management decrease in that companies. Audit committee size, independent commissioner, board of director size, board of commissioner size, company size and leverage can’t give significant effect to the earning management.Keyword :Audit Committee Size, Independent Commissioner, Board of Director Size, Board of Commissioner Size, Managerial Ownership, Company Size, Leverage, Earnings Management.