PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, UKURAN AUDITOR, DAN AUDIT TENURE TERHADAP MANAJEMEN LABA

(STUDI EMPIRIS PADA PERUSAHAAN JASA YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2012-2016)

Abstract

This research aims to know the influence of profitability, leverage, firm size, auditor size and audit tenure on earning management. Population in this research is a service companies which listed in Indonesian Stock Exchange (IDX) on period 2012 until 2016. The total sample of this research is the 55 service companies which have been selected by using purposive sampling. The method of analysis used by this research is multiple linear regressions by using Statistical Product and Service Solutions (SPSS) version 19.0. The result of the research shows that leverage and auditor size has negative influence to the earnings management, while profitability, firm size and audit tenure does not have any influence to the earnings management.