Pengaruh Karakteristik Keuangan Perusahaan Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di bursa efef Indonesia Periode 2016-2017)

This study aims to expose the financial characteristics company and company size in earning management The secondary data used in this study was taken from Indonesia Stock Exchange (IDX) website; www.idx.co.id. The purposive sampling method was used by drawing samples based on research objectives and the determined criterion. The criterion was manufacturing companies that issue financial statement expressed in rupiah and ended on December 31 during the 2016-2017 observation periods. The descriptive statistic, classical assumptions, and multiple linear regression analysis were applied as the analytical tools. The results of this study indicate that the variables CFO, ROA, leverage, and company size, either simultaneously or partially have an effect on earnings management