ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA

This research aims at examining the influence of factor-factor such as institutional ownership, reputation of auditor, company size, audit committee size and board of commisioner size on the earnings management practice. This research takes sample from 15 companies in the banking sector at the Jakarta Stock Exchange, which were published in financial report from 2007-2009. The method of analysis of this research used multi regression and earnings management using specific accrual model from Beaver-Engel.The result of this research showed the adjusted R squared value of 0,142 or 14,2%, it means that 14,2% of the dependent variable (earnings mangement) could be explained by the independent variables (institutional ownership, reputation of auditor, company size, audit committee size and board of commisioner size) and the rests 85,8% was explained by other factors other than the regressions models. The F-tests results 0,05, it means that the model of regression are fit. Finally, the results of the t-tests showed that only reputation of auditor had significant influence to earnings management. Keyword : earnings management, institutional ownership, reputation of auditor, company size, audit committee size ,board of commisioner siz