ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA

This study aimed to examine the effect of audit quality, firm size, leverage, the independence of the audit committee and institutional ownership to earnings management in manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period. Total sample used 58 companies. The samples were selected using purposive sampling method. The method of analysis used is multiple regression analysis. The variables tested in this study consisted darikualitas audit, firm size, leverage, the independence of the audit committee and institutional ownership. Based on the analysis result that the quality of the auditor does not have a significant effect on earnings management, whereas the size of the company, the audit committee independence and institutional ownership has a significant negative effect on earnings management and leverage has a significant positive effect on earnings management.