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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 8, November 2014, Hlm. 137-150

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

TJHAI FUNG JIN

STIE Trisakti
fungjin@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to analyze empirically the influence of audit committee, independent commissioner, leverage, profitability, size of companies and auditor reputation toward earning management. The population of the study was listed company in the manufacturing sector at the Indonesia stock exchange and the sample was determined based on the following criteria manufacturing business publishing financial statement of per 31 december. There were 53 companies meeting the criteria. Data analysis was carried out in terms of financial report during 2009 - 2011.The samples of this research using purposive sampling and the analysis method used was multiple regressions. The result of this research shows that independent commissioner, leverage, and profitability have influence on earning management, while audit committee, size of companies, and auditor reputation do not have influence on earning management.

Keyword :Earnings management, audit committee, independent commissioner, leverage, profitability, size of companies and auditor reputation.
 
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