ANALISIS PENGARUH REPUTASI AUDITOR, PROPORSI DEWAN KOMISARIS INDEPENDEN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMITE AUDIT INDEPENDEN TERHADAP MANAJEMEN LABA

Abstract

This study  purposed the empirical evidence of the influence of auditor reputation , the proportion of independent board , leverage , managerial ownership and the proportion of independent audit committees on earnings management . The study used several companies listed on the Indonesia Stock Exchange . Types of data used are secondary, sourced data from the Indonesian Capital Market of Directory and web -side www.idx.co.id . Observation period were used from a couple year until 2007 to 2010 . The research used two categories of variables . The first independent variable consists of a reputable auditor, the proportion of independent board, leverage, managerial ownership and the proportion of independent audit committee . The second dependent variable is earnings management. Stages of hypothesis testing is done by using quantitative analysis using multiple linear regression model and t - test statistics. Based on the results of hypothesis testing found that the reputation of the auditor , the proportion of independent board and independent audit committee had no significant effect on earnings management while ownership managerial leverage had significant effect on earnings management in companies listed on the Indonesia Stock Exchange

Keyword         Reputation Auditors, The Board of Commissioners Proportion, Profit Management