PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)

The aims of the research to examine the effect of profitability, firm size, leverage, and auditorquality on earnings management. Population of this research is all of listed manufacturing firms in Indonesia Stock Exchange starting from 2012 until 2015. The sampling method use purposive sampling method. Technique of analysis data used the classicassumptions test, they are normality test, multicollinearity test, heteroscedasticity test, and autocorelation test. Hypothesis test used multiple regression analysis. The results of this research shows that (1) profitabilityhas no effect onearnings management, (2) firm size has effect onearnings management, (3) leverage has no effect onearnings management, (4) audit quality has no effect onearnings management