PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN KOMPOSISI KOMISARIS INDEPENDEN TERHADAP EARNING MANAGEMENT ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2007-2009)

Abstract

This study has purpose to get empirical evidence about effect of company size,
profitability, financial leverage and independent commissioners’s proportion to Earning
Management. Company size is measured by total assets companies, profitability measured
using return on assets/investment (ROA/ROI), financial leverage measured with ratio of debt
proportion from total asset of company and mecanism of corporate governance produced by
independent commissioners’s proportion measured with percent of account independent
commissioners’s proportion devided by total commissioners’s member
Earning Management is measured with index eckel. Population of this study is 149
manufactures wich are registered in Indonesia Stock Exchange 2007 – 2009. The data of
study is found from report of manufactures finance on periode 2007 – 2009. Based on
sampling purposive method, sample that is found is 112 companies. Hypotesis in this study is
tested by using multi regression analysis.
Based on the result shows that profitability have a positive and significance relation
on the earning management. However company size, financial leverage and independent
commissioners’s proportion have not anysignificance on the earning management
Key words: Corporate Governance, Company size, profitability, financial leverage,
earning mangement.
I. PENDAHULUA