ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN

Abstract

The purpose of this research is to test the influence of financial performance which includes: leverage,
profitability and firm size to the earnings management. Discretionary accrual is used as the proxy of earnings
management. The data is the secondary data which is banking companies which are listed in Indonesia Stock
Exchange. The samples are 10 banking companies which are listed in Indonesia Stock Exchange in the years of
2011-2013 in which they have been selected by using the purposive sampling technique. The measurement of
earnings management in this research has been carried by using modified Jones Model discretionary accrual. The
multiple linear regressions are used as the analysis method. The result of the research describes that the leverage
variable does not have any significant influence to the earnings management, since the debt policy is high; the
company has been supervised by the third party. The profitability variable does not have any influence to the
earnings management. Therefore, when the profitability of the company decrease, the practice of earnings
management is tend to occur. And, the firm size variable has negative and significant influence to the earnings
management. This problem occurs because large companies tend to do less earnings management activity than
small companies.
Keywords: leverage, profitability, firm size, and earnings management.