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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 6, November 2014, Hlm. 119-130

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA

RATIH HANDAYANI

STIE Trisakti
ratih@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA

ABSTRACT:

The purpose of this research is to analyze the influence of audit firm size, industry specialization, audit tenure, leverage, firm size, profitability, and managerial ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 71 listed manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2010 until 2012. Data were analyzed using multiple regression method. The result of the analysis indicated that leverage has influence on earnings management, while audit firm size, audit industry specialization, audit tenure, firm size, profitability, and managerial ownership do not have influence on earnings management.

Keyword :Audit firm size, industry specialization, audit tenure, leverage, firm size, profitability, managerial ownership, earnings management.
 
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