The Influenence Mechanism Of Good Corporate Governance, Auditor Quality, Company Size, And Laverage On Earnings Management In Manufacturing Companies

Earnings management is referring to how the management to intervene in the process of preparation of financial statements for external parties, so that the income information to guide investors in making investment decisions. This study aims to obtain empirical evidence about The Influence Mechanism of Good Corporate Governance, Auditor Quality, company size, and leverage as the independent variable on the Earnings Management which are calculated using a Model Modified Jones as the dependent variable. Samples were obtained by using purposive sampling techniques, ie the manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2010-2014. The sample size used in this study is 34 companies. In this research, hypothesis testing was performed using multiple linear regression analysis and application programs Statistical Product and Service Solutions (SPSS) This study proves that simultaneously independent variables Mechanism of Good Corporate Governance, Auditor Quality, Company Size and Leverage influence on Earnings Management, while partially only independent variable Proportion of Independent Commissioner Board, Size of the Board of Commissioners, auditors quality, and leverage the influence on Earnings Management. The ability of the four independent variables in the study explain the Earnings Management variable is 30.1%, while 69.9% is influenced by other variables not included in the study