PENGARUH MANAJEMAN LABA DAN PERTUMBUHAN LABA TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR Di BURSA EFEK INDONESIA

This study aims to determine the effect of earnings management and earnings growth on the level of disclosure of financial statements required manufacturing company in Indonesia Stock Exchange . The data used in this research is secondary data , such as annual financial statements report. The number of companies who researched as many as 99 companies for three years , so the number samples totaling 297 samples. The sampling method used in this study is a random sampling using slovin methods. The analysis technique used is multiple linear regression to test the hypothesis . Results of analysis showed that the earnings management and profit growth have no effect on the level of disclosure of financial statements required .

Keywords : earnings management , earnings growth , and the level of disclosure of financial statements required.