Pengaruh Struktur Kepemilikan, Kualitas Audit, Ukuran Perusahaan, Dan Reputasi Auditor Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015)

ABSTRACT This study aims to analyze the effect of ownership structure, audit quality, firm size and reputation of auditor to earnings management at manufacturing company. The sample used in this research is 83 manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2013-2015. The sampling method used is purpove sampling method. The method of analysis used to test the hypothesis in this study is multiple linear regression analysis. Based on the test results that the ownership structure, audit quality and auditor's reputation has no effect on earnings management. While the size of the company affect the earnings management. Keywords: Profit management, ownership structure, audit quality, firm size, auditor reputatio