ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PERUSAHAAN PROPERTI DAN REAL ESTATE

Otty    Marlisa; Siti Rokhmi  Fuadati

Otty Marlisa
Siti Rokhmi Fuadati

Keywords: Leverage, Firm Size, Good Corporate Governance, Earnings Management

Abstract

This research is meant to find out the influence of leverage, firm size, independent commissioner,
audit committee, and the audit quality to the profit management of properti and real estate companies
which are lested in Indonesia Stock Exchange. This research has been done by using secondary data in
the form of financial statement of the company data from 2012-2014.The sample collection technique
has been done by using purposive sampling (based on purpose), seven companies have been obtained
as samples in according with the criteria is the company which has published their financial statement
from 2012 to 2014, and his information has related to good corporate governance and has been listed
in Indonesia Stock Exchange. The samples are PT. Ciputra Surya Tbk, PT. Gowa Makassar Tourism
Development Tbk, PT. Jaya Real Properti Tbk, PT. Lippo Cikarang Tbk, PT. Indonesia Realty Tbk,
PT. Pakuwon Jati Tbk, PT. Summarecon Agung Tbk. The method of analysis employs multiple linier
regreesions. The calculation of earnings management is done by using modified Jones formula.The
research shows that the variable of leverage, independent commissioner, and the audit committte do
not any have significant influence to the earnings management, meanwhile the firm size and the
audit quality have significant influence to the profit management.

Keywords:Leverage, Firm Size, Good Corporate Governance, Earnings Management.