PENGARUH PEMILIHAN KANTOR AKUNTAN PUBLIK DAN KARATERISTIK MANAJEMEN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)

Abstract

The objectives of this study are to obtain empirical proof and analyze the choice of auditor size and board characteristic views from several proxies, there are size of commissioner, board size, managerial ownership, independent of commissioner, board of director tenure, board of director interlock, and size of audit committee toward earning management. The population of this study are manufacturing companies listed in Bursa Efek Indonesia (BEI) from 2012 - 2015. Total sample used in this study are 47 companies based on predetermined criteria (purposive sampling). Data was analyzed using descriptive statistical analysis, classic assumption test, multicoloniarity test, and hypothesis testing with multiple regression analysis. Results of this analytical study indicate that board of director interlock has a significant positive effect on the companies’s earnings management, however auditor size, size of commissioner, board size, managerial ownership, independent of commissioner, board of director tenure, and audit committee has no significant effect on the company’s earnings management.