Faktor-Faktor Yang Mempengaruhi Earnings Management Pada Perusahaan Manufaktur

Abstract

The purpose of this study is to obtain empirical evidence about the effect profitabilitas, bonus plan, leverage, managerial ownership and firm size towards earnings management in manufacturing companies. The study was conducted with a observation of 57 manufacturing companies. The technique for data processing uses multiple linear regression analysis what was helped by SPSS. The results of this study partially show that there is a positive influence between profitabilitas and leverage on earnings management. Meanwhile there is no influence between the bonus plan, managerial ownership and company size on earnings management.