FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN

The performance of a company can be assessed through the company's profits. The higher the profit generated, the better the company's performance. Management realizes that earnings have become the center of attention for people who use the information from the financial report. Therefore, managers usually manipulate earnings in financial reports to benefit the company. This practice is commonly referred to as earnings management. This study aims to determine the effect of the audit committee, independence of board of directors, board size, firm size, institutional ownership, leverage, audit tenure, and profitability on earnings management practices in non-financial companies listed on the Indonesia Stock Exchange (BEI). The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2017 to 2019. The sample in this study was selected based on the purposive sampling method and resulted in 197 non-financial companies and 591 data. The data analysis technique used is multiple regression analysis and it is processed using the IBM SPSS Statistic 25 program. The results of this study indicate that profitability has an effect on earnings management, while the audit committee, independence of board of directors, board size, firm size, insitutional ownership, leverage, and audit tenure have no effect on earnings management