@thesis{thesis,
		author={Ningsih  Sulistio},
		title ={Faktor-Faktor yang Mempengaruhi Manajemen Laba dengan Devidend Payout Ratio sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia},
		year={2018},
		url={},
		abstract={The objective of the research was to find out the influence Institutional
Ownership,the Proportion of Board of Independent Commissioners, Firm
Size,Leverage, Free CashFlow,Profitability, and Cost ofEquity Capitalto
Earnings Management withDividend Payout Ratio as moderating in mining
manufacture companies listed in Indonesia Stock Exchange in the period of 2012-
2015. The research used causal associative method. The population was 125
companies, and 56 of them were used as the samples, using propotional sampling
technique that were 224 observational units. The data were analyzed by using
multiple linear regression analysis and residual test. The result of the first
hypothesisshowed that, simultaneously independent variables (Institutional
Ownership, The Proportion of Board Independent Commissioers, Firm Size,
Leverage, Free Cash Flow, Profitability, and Cost of Equity Capital had
theinfluence on Earnings management. Partially, only the variable of Firm
Sizehadthe influence on Earnings Management.Whilethe variables of influence
Institutional Ownership,TheProportion of Board of Independent Commissioners,
Leverage, Free Cash Flow,Profitability and Cost of Equity Capitaldid not
influence Earnings Management.The result of the second hypothesis showed that
Dividend Payout Ratio could not moderate the corrlation ofInstitutional
ownership, The Proportion of Board ofIndependent Commisioners, Firm Size,
Leverage, Free Cash Flow, Profitability, and Cost of Equity Capital withEarnings
management in manufacture companies listed in the Indonesia Stock Exchange.}
		}