JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK
IDAIGNES JANUAR CAHYADI
The purpose of this study is to obtain empirical evidence about the influence of independent variables to earning managements of manufacturing companies listed in Indonesia Stock Exchange. These independent variables are Institutional Ownerships, Board Size, Return on Assets, Leverage, Firm Size, Audit Size, and Market to Book Ratio. The purpose of this study is also to proof the consistency of prior study results. The samples of this study are 270 data from 90 manufacturing companies that haveKeyword :Earning Managements, Institutional Ownerships, Board Size, Return on Assets, Leverage, Firm Size, Audit Size, Market to Book Ratio.