<![CDATA[The objective of the research is to find out and to test the influence of corporate governance authorized by the institutional ownership, managerial ownership, independent commissioner, auditing committee, leverage, and profitability on profit management partially and simultaneously at the manufacturing companies registered at the Indonesia Stock Exchange (BEI). Besides, it is also to find out whether the company size can moderate the correlation of corporate governance authorized by the institutional ownership managerial ownership, independent commissioner, auditing committee, leverage, and profitability with profit management. This is casual research using secondary data. The population is 144 manufacturing companies registered at the Indonesian Stock Exchange (BEI) in 2012-2015. The sample are 59 manufacturing companies determined by using Slovin’s formulae. The data are analyzed using multiple regression analysis with the application of SPSS.
Based on the test, simultaneously the independent variables, institutional ownership, managerial ownership, independent commissioner, auditing committee, leverage, and profitability have a significant influence on the profit management. Partially, the institutional ownership and profitability variables have a significant influence on profit management, whereas managerial ownership, independent commissioner, auditing committee, and leverage do not have an influence on the profit management. For moderating test, it is found out that company size is not the variable that can moderate the correlation between the institutional ownership, managerial ownership, independent commissioner, auditing committee, leverage and profitability with the profit management.]]>
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