FAKTOR PENENTU TERJADINYA MANAJAMEN LABA PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA

Abstract

TRACT
This study attempted to find out whether the company size and the leverage have any
significant effect on earning management. The agency theory as a basic theory in this study. The
sample firms used in this study were all the manufacture companies listed on Indonesian Stock
Exchange for period on 2005-2009. There were 19 companies that acquired by using purposive
sampling method. The multiple regression analysis used in this study. Findings confirmed that
company size and leverage have simultaneously and significantly effect on earning management.
Company size and leverage have positive partially significant influence on earning management.