Analisis Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba

The aim of this study to examine the influence of asymmetric information, size of the company, company performance (profitability), leverage, board of commissioner, and audit committee toward earnings management practices. The population of this study was manufacturing companies listed on the Indonesia Stock Exchange with a periode between 2010-2014. The total sample is 43 companies that are determined by purposive sampling method. Testing the hypothesis in this study using multiple linear regression analysis method with SPSS version 17.0 program. The result of this study showed that asymmetric information, size of the company, company performance (profitability), leverage, board of commissioner, and audit committee did not have significant influence to earnings management practices.