PENGARUH NILAI PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP EARNINGS MANAGEMENT

Abstract

The purpose of this research is to find out and to analyze the influence of firm value, profitability, and financial
risk to the earnings management on consumption goods industrial sector manufacturing companies in Indonesia
Stock Exchange. The collection of sample are 21 companies with the observation period from 2009 to 2012, so 84
observation data have been obtained. The source of secondary data is originated from Indonesia Stock Exchange
and the official website of Indonesia Stock Exchange, http:/www.idx.co.id. The data analysis technique is carried
out by using the multiple linear regressions analysis with the assistance of SPSS program. Based on the result of
the analysis, it can be conculeded that: (1) firm value has significant influence to the earnings management on
consumption goods industrial sector manufacturing companies in Indonesia Stock Exchange; (2) Profitability
has significant influence to the earnings management on consumption goods industrial sector manufacturing
companies in Indonesia Stock Exchange; (3) Financial risk has significant influence to the earnings management
on consumption goods industrial sector manufacturing companies in Indonesia Stock Exchange
Keywords: firm value, profitability, financial risk and earnings management