Analisis Faktor - Faktor yang Mempengaruhi Manajemen Laba dengan Kualitas Audit sebagai Varibel Moderating pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia

Abstract

The objective of the research was to examine and to analyze the influence of institutional ownership, leverage, firm size, and profitability on earning management with audit quality as moderating variable in manufacture companies listed in the Indonesian Stock Exchange. The research used associative causal method by using secondary data obtained from www.idx.co. id. The population was 141 mamifacture companies listed in the Indonesian Stock Exchange in the period of 2012-2014, and 43 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis and residual test. The result of the research showed that institutional ownership had negative insignificant influence on earning management, leverage had positive significant influenced · on earning management, firm size had negative significant influence on earning management, and profitability did not have any influence on earning management. The result of residual test showed that audit quality could not moderate the influence of institutional ownership, leverage, firm size, and profitability on earning management.