PENGARUH ANTARA FINANCIAL LEVERAGE, NET PROFIT MARGIN DAN KUALITAS AUDITOR TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

The objective of this study is to examine the effect of financial leverage, the net profit margin and quality auditors on earnings management. This study uses a sample 53 manufacturing companies listed in Indonesia Stock Exchange during the period of observation from 2008 to this 2012. This study using purposive sampling method and using multiple linear regression analysis. The results of this study were (1) financial leverage significant effect on earnings management, (2) net margin profit no effect on earnings management, (3) quality auditor significant effect on earnings management. Financial leverage variables simultaneously, the net profit margin and quality auditor significant effect on earnings management. Keywords: financial leverage, net profit margin, quality auditors, earnings management