JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR
The purpose of this research is to get empirical evidence about some factors on earnings management practice. The factors are audit quality, firm size, leverage, profitability, sales growth, management ownership, institutional ownership, board of commissioners, audit committee, and board of director. The sample in this research consist of 69 manufacturing companies that have been listed in Indonesia Stock Exchange (BEI) from period 2012 until 2014. Samples selected based on purposive sampling method. This research uses multiple regression method. The results showed that firm size, sales growth, management ownership, institutional ownership, independent commissioners, audit committee, and board of director had no effect on earnings management practice. Only audit quality, leverage, and profitability had influence on earnings management practice.Keyword :Agency Theory, Positive Accounting Theory, Earnings Management, Corporate Governance, Firm Size, Leverage, Profitability, Sales Growth.