ANNE ELITA PRADANI, 041013378 (2013) PENGARUH LEVERAGE KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan yang Termasuk dalam Indeks Saham LQ45). Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This study aimed to examine the effect of financial leverage, firm size and audit quality on earnings management companies included LQ45. Leverage is measured by using the degree of financial leverage is the percentage change in net income after taxes divided by the percentage change in EBIT. Firm size is measured using the logarithm of total assets. Audit quality is measured by a dummy variable, look at the size of the KAP KAP KAP big four and non-big four. The research was conducted by the method of documentation using data from Indonesia Capital Market Directory (ICMD) and the financial statements of companies included LQ45. The method of analysis used in this study is a multiple linear regression. This study used data LQ45 companies included as many as 34 companies in the sample from 2010 to 2011 the amount of data 68 financial statements. Based on the results of the study showed that the variables have a significant influence on earnings management is the company's financial leverage and audit quality. The variable size of the company does not have a significant influence on the management of the company profits are included in LQ45.

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