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ANALISIS KEMAMPUAN CORPORATE SIZE DALAM MEMPREDIKSI PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA

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ABSTRACT ANALYSIS CAPABILITIES OF CORPORATE SIZE IN THE PREDICTING EARNINGS MANAGEMENT IN THE BANKING COMPANIES IN INDONESIA Written by: Kevin Gary Limbong NIM: 1232130 The background of this study was due to unstable economic conditions that cause fluctuations in the financial performance of some companies and inconsistency of some previous studies. The purpose of this study was to determine how much influence the size of a company on the earnings management practices engaged in banking activities in the years 2004-2014. Sampling technique used is purposive sampling. Data needed in the study obtained from the official website of Indonesia Stock Exchange in 2004-2014 who received a total sample of 41 companies. The analysis technique used was the correlation coefficient, the coefficient of determination. While hypothesis test used was a partial significance test (t test) to examine the relationship of independent variables and the dependent partially with a significance level of 0.05. Based on the research that has been done put the figure significance of -0.34 between the independent variables are the size of the company with the dependent variable earnings management. The results showed that the size of the company does not have a significant effect on earnings management practices in the banking companies listed in Indonesia Stock Exchange in 2004-2014. Keywords: company size, Earnings Management