PENGARUH KINERJA MASA KINI, LEVERAGE, BIAYA POLITIK DAN KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA

Abstract

The aims this research to determine the influence of current relative industry performance, leverage, political cost and managerial ability of earning management. The sample of this research is banking compenieslisted on the stock exchange on 2011-2013. This sample was chosen with using method of purposive sampling and obtainable a sample of 31 compenies from 39 banking companies listed on BEI in observation in 2011-2013.This research show that the current relative industry performance, political cost and managerial ability not have influence to earning management. Whereas, in this research leverage influence on earning management.

 Keywords: current industry relative performance, leverage, cost of politics, managerial ability, earnings management