FAKTOR-FAKTOR YANG MEMPENGARUHI REAL EARNINGS MANAGEMENT

Abstract

This study aims to obtain empirical evidence on the effect of firm size, leverage, board size, board independence, audit comitee, cash flow from operation, and profitability of companies on real earnings management in manufacturing companies of basic industry and chemicals  sector  listed in  Indonesia  Stock Exchange in  the period  2015-2017.  Research samples are 21 companies out of  66  companies data using purposive sampling method. Results of this research obtained the firm size, leverage, and board size have no significant effect to real earnings management, board independence have positive significant  effect, audit comitee haveno effect to real earnings management, cash flow from operation and profitability have negative significant effect to real earnings management.