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PENGARUH UKURAN KAP DAN SPESIALIASASI PROFESI (CPA) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2012-2014

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ABSTRACT THE EFFECT KAP OF SIZE AND PROFESSIONAL OF SPECIALIZATION (CPA) ON THE EARNING MANAGEMENT Written by: Fabio Pablo Sibarani NIM: 1232178 The purpose of this research aimed to test whether the size of the firm and the profession Specialization has an effect on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This study represents the discretionary accrual for earnings management as the dependent variable and independent variables in this study was the size of the firm and the profession Specialization (CPA). The population in this study are all manufacturing sub-sector pharmaceutical company listed on the Indonesia Stock Exchange in 2012 - 2014. The procedure of sample selection using purposive sampling method and number of samples obtained by 27 companies. The analysis used in this research include descriptive statistical analysis, the classical assumption test, multiple regression analysis, and hypothesis testing using the F test and t test with α = 0.05. From the results of hypothesis testing seen no significant value for the variable firm size by 0,156, and Specialization profession (CPA) of -0.037. For variable firm size shows that variable and not significant positive effect on earnings management. While variable Specialization profession (CPA) showed a significant negative effect on earnings management. F test results showed that the three independent variables together does not affect the dependent variable. Keywords: KAP of size, Professional of Specialization (CPA), Discretionary Accrual, Earning Managemen