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Penelitian ini bertujuan mendapatkan bukti empiris indeks bursa saham asing: Dow Jones Industrila Average, Shanghai Stock Exchange Composite. Strait Times Index, dan variabel makro ekonomi: inflasi, BI Rate, harga minyak dunia, nilai tukar IDR/USD mempengaruhi IHSG. Penelitian ini dilakukan dengan menguji data pada periode Januari 2010 - Desember 2014. Teknik analisis menggunakan regresi linear berganda. Didapatkan hasil Strait Times Index dan nilai tukar IDR/USD berpengaruh terhadap IHSG, sedangkan variabel Dow Jones Industrial Average, Shanghai Stock Exchange, inflasi, BI rate, dan harga minyak dunia tidak berpengaruh terhadap IHSG

This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

This study aims to analyze and empirically test the significance of partial and simultaneous effect ofinsider ownership, DER, ROE, firm size, IOS, PER, and EPS Dividend Payout Ratio (DPR) inmanufacturing companies in Indonesia Stock Exchange of 2008 - 2013 period. The results showedthat partially turned out just ROE, IOS, PER, and EPS significantly influence of dividend payoutratio, while the insider ownership, DER, and firm size does not affect significant. Meanwhilesimultaneously, all variables INSDOWN, DER, ROE, FSIZE, IOS, PER, EPS significantly influenceDPR. From coefficient of determination can be concluded that the ability of Insider Ownership, DER,ROE, Firm Size, IOS, PER and EPS in explaining dividend payout ratio amounted to 71.1 per centwhile the remaining 28.9 per cent influenced or explained by other variables not used in this study.Keywords: insider ownership, firm size, investment opportuinity set, earning per share, dividendpayout ratio