ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

In order to give the best earning’s quality, managers may choose the best accounting methods for their firms. By using a sample of 93 manufacturing firms (186 firm-year observations), the purpose of this study is to examine whether earnings management was affected by some factors such as last year’s earning performance, audit quality, tax amnesty policy, and firm size. This study used absolute total accruals, leverage, cash flow operation, and invest as control variables. This study used secondary data from financial statements of manufacturing firms which had been listed in Indonesia Stock Exchange during 2015-2016. The method that had been used for this study was purposive sampling. The result of this study shows that all hypothesists are accepted. Those because Earnings performance, audit quality, tax amnesty, and firm size variable are negatively and significantly affected earnings management.