PENGARUH KUALITAS AUDITOR EKSTERNAL, STRUKTUR KEPEMILIKAN DAN STRUKTUR DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Perusahaan Manufaktur yang Tercatat di BEI Tahun 2012-2014)

Abstract

The aim of this study is to examine the influence of the external auditor quality, ownership structure and board structure to earnings management is measured using six independent variables, the size of the public accounting firm, long engagement of external auditors, managerial ownership, institutional ownership, board size and composition of the independent board size. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The method used is purposive sampling with certain criteria. After going through the sampling and processing of the data obtained decent final sample was observed that 413 companies. This study uses regression analysis to test the research hypothesis. The results of this study indicate that the size of the public accounting firm and significant negative effect on earnings management. Long engagement of the external auditor, institutional ownership, managerial ownership, board size has no effect on earnings management. The composition of the independent board size has negative effect on earnings management.