PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN

The objective of this research is to get empirical evidence about the factors that influence on earnings management. The independent variables that used in this study are institutional ownership, managerial ownership, frequency of board directions meeting, board size, profitability, firm age, firm size and leverage. This study uses 95 non-financial companies listed on the Indonesia Stock Exchange during 2017-2019. The research sample was obtained through purposive sampling method. The research data were analyzed using multiple linear regression models. The results of the study indicate that managerial ownership has an influences on earnings management. Meanwhile, institutional ownership, frequency of board meetings, board size, profitability, company age, company size and leverage have no effect on earnings management