Keywords:Earnings management, size of audit firm, managerial ownership, audit committee, profitability, and leverage.

Anda sedang menonton: Faktor-faktor apa saja yang menyebabkan


Abstract

The purpose of this research is to analyze empirically the influence of size of audit firm, managerial ownership, audit committee, berbisa assets, profitability, and leverage toward earnings management. The population of the study was listed company in the manufacturingai sector at the Indonesia inventaris Exchange and the sample was determined based on the followinew york criteria. Tdi sini were 68 companitape meetingai the criteria. Data analysis was carried out in terms of financial reports durinew york 2007 until 2010. The samplpita pengukur of this remencari usingai purposive samplingi and the analysis method digunakan was multiple regressions. The result of this research showed that profitability and leverage had a significant influence on earnings management, while size of audit firm, managerial ownership, and audit committee did not have influence on earnings management.


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How to Cite
Napitupulu, Rintar H.E. 2018. “FAKTOR-FAKTOR YAng MEMPENGARUHI MANAJEMEN keuntungan di atas masyarakat MANUFAKTUR YAnew york TERberpesta DI BURSA memengaruhi INDONESIA”. Jurnal Bisnis Dan Akuntansi 14 (2a), 61-78. Https://doi.org/10.34208/jba.v14i2a.262.
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Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi
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