PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

Abstract

The purpose of this study is to obtain an empirical evidence about the factors which influence earnings management. Independent variables used in this research are board size, board independence, institutional ownership, firm performance, firm size, audit quality, firm growth and leverage. This research used companies listed in non financing sector in Indonesian stock exchange over three years periode 2015 until 2017. This research used purposive sampling method. The samples of this research consist of 313 companies with 407 data taken as sample. This research uses multiple regression analysis. The result of this research show that frim performance and leverage has influence on earnings management, whereas board size, board independence, institutional ownership, firm size, audit quality and growth do not have influence on earnings management.