| This study aimed to examine the effect of independent commissioners, leverage, and profitability on earnings management in companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. Earnings management variables measured by discretionary accruals estimated using the modified Jones model (1991). The proportion of independent commissioners is an independent commissioners proportion to the total number of commissioners who are in the company. Leverage is measured using the ratio between total liabilities and total assets of the company. This ratio indicates the amount of assets owned by the company that financed with debt. Variable profitability is measured using the ratio Return on Assets (ROA). that the ratio between the net profit after tax to total assets. Total company tested many as 45 companies listed in Indonesia Stock Exchange during 2011-2013. The results showed that independent commissioners and profitability no significant effect on earnings management acts. While leverage variables have a significant effect on earnings management. |