@thesis{thesis,
		author={Handayani  Sintiya Rani},
		title ={Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode Tahun 2007 - 2011},
		year={2014},
		url={http://repository.ibs.ac.id/782/},
		abstract={The aims of this research is to find empirical about the factors that affect
the earning management at bank companies listed in BEI. The dependent
variabel is earning management (DACC) and three independent variables are
company size (LNTA), leverage (LEV) and profitability (PROF).
This study using sample of commercial banks listed on Indonesia Stocks
Exchange (IDX) in 2007 to 2011. There are 24 commercial banks which are
selected with purposive sampling method. Hypotesis testing on this study was
done by the multiple regression panel data analysis.
The result of this research shows that variables in company size (LNTA)
,leverage (LEV) and profitability (PROF) affect positive and significantly to
earning management Whereas company size, leverage, and profitability together
affect earning management in bank companies listed in IDX.
Keyword : Earning Management, Company Size (LNTA), Leverage (LEV), Profitability (PROF).}
		}