Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Free Cash Flow, Leverage Dan Size Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017)

This study aims to determine the effect of board commissioner independent, audit committee, managerial ownership, free cash flow, leverage and size to earnings management. Discretionary accrual is the proxy of earning management. The population in this study is a manufacturing company listed in Indonesia Stock Exchange the period 2015-2017. Data were analyzed using multiple linear regression. This research used 138 companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2015-2017. Based on the result of analysis concluded that board commissioner independent, audit committee, and managerial ownership, have no effect to earnings management, while free cash flow, leverage, and size has effect to earnings managemen