PENGARUH DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI periode 2014 - 2016)

Abstract

The purpose of this research is to examine the influence of independent board of commissioners, audit quality, company size, and influence to earnings management. Sampling using purposive sampling method. Hypothesis test in this research using multiple linear regression method using Statistical Package for the Social Science (SPSS) version 19 as test equipment. The results of this study indicate that (1) independent board of commissioners have no effect on earnings management, (2) audit quality has no effect on earnings management, (3) firm size positively influence earnings management, and (4) leverage has no effect on earnings management .