Pengaruh Kepemilikan Institusional, Leverage, Ukuran Perusahaan, Likuiditas, Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014-2016)

The purpose of this study was to determaine whether institutional ownership,leverage, firm size,liquidity, and profitability effect on earnings management. Population of this research is all of listed manufacturing firms in Indonesia Stock Exchange starting from 2014 until 2016. The sampling method use purposive sampling method. The samples used 267 companies. The analysis technique used is multiple linear regression analysis. The results show that leverage and profitability have effect on earnings management. While institustional ownership, likuidity, and firm size have no effect on earnings management