ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA

Abstract

Purpose of this research is to obtain empirical evidence about reputation factor influence of auditor, number of board of directorses, leverage, and stock percentage yamg on the market to public at listing manufacturing business of Effect Jakarta. Variable at this research is earning management as variable dependent and reputation of auditor, number of board of directorses, leverage, stock percentage that is on the market to public is variable independent. Management income is measured by using accrual discretionary. Sampling in this research applies technique non probability sampling ( purposive sampling method) and based on criteria which had been spec field only 85 competent companies to be made sample. Result of this research indicates that influential significant to management of income, while board of directors amounts, leverage, and stock percentage that is on the market to public doesn't have an effect on significant to management of income. Finding in this research supports research result done by Veronica and Bacthiar (2004) and Kusumaning (2004)