PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Duana Putri, Marshella, 2011. The Influence of Power, Leverage, Size of Company on Earning Management of Manufacturing Companies Listed in Bursa Efek Indonesia. This objectives of the research is to find out empirical evidence of the influence of earning power, leverage, and size of the company on earning management. The population of this study was listed companies in the manufacturing sector at Indonesia Stock Exchange and the sample was determined based on the following criteria: (a) the annual report ended 31 December, (b) net income is positive, (c) listed in Indonesia Stock Exchange from 2005 to 2009. There were 36 companies meeting the criteria. Data analysis was carried out in terms of pool covering annual financial report during 2005-2009. Earning management were measured by discretionary accruals, earning power were measured by net profit margin, leverage were measured by debt to asset ratio, and size of the company were measured by total assets. The research hypotheses were tested using multi regression. The results of this research show that (1) earning power had not significant influence on earning management, (2) leverage had significant positive influence on earning management, (3) size of the company had negative influence on earning mangement