ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

This research is designed to examine the influence of company on earnings management action among listing companies at Indonesian Stock Exchange (IDX). Target of this research is to analyze influence of namely institutional ownership, managerial ownership, leverage ratio, presence of independent of director, auditor reputation and firm size to earnings management. This study takes sample from 56 companies in the manufacturing sector at Indonesian Stock Exchange (IDX), which were published in financial report from 2005-2010. The method of analysis of this research used multi regression. The model of regression director had significant influence to earnings management, it fit a can be used to see its influence towards earning management. The results of this study show that levergae ratio had positve significant 0,008 influence to earnings management. Keyword : Earnings management, corporate governance, leverage, reputation of auditors, firm siz