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description Research paper public Trisakti School of Management

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI BEI

Jilley Gabrielle, Ricardo Suhendra Wirjawan
Published 1 March 2021

Abstract

The purpose of this research is to examine empirically that growth, leverage, fixed asset turnover, profitability, firm size, firm age, audit quality, auditor independence, and independent commissioners as independent variables towards earnings management as dependent variable. Sample in this research are non-financial companies listed in Indonesian Stock Exchange with research period from 2017 until 2019 and the sampling method used in this research is purposive sampling method. There are 199 companies meet the criteria and chosen as the samples. This research used multiple regression analysis. The results of this research shows that independent variable growth, profitability, and audit quality has an effect towards earnings management. Meanwhile, independent variable leverage, fixed asset turnover, firm size, firm age, independence auditor, and independent commissioners has no effect towards earnings management.

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