MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI INDONESIA

Abstract

The purpose of this research is to get empirical evidence about the factors which will affect earnings management in non-financial company in Indonesia. These factors are managerial ownership, institusional ownership, board size, committee audit, leverage, firm size, and profitability. Discretionary accrual is used as the proxy of earnings management.The samples of this research used 96 non- financial companies which listed in Indonesia Stock Exchange during period 2014 to 2016, using purposive sampling method. This research used multiple regression as a method of analysis data.The result of this research shows that board size and profitability had an effect to earnings management, while managerial ownership, institusional ownership, committee audit, leverage, and firm size had no effect to earnings management.