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Earnings management is an alternative action to achieve their goals, although this action will produce financial reports that can mislead the reader, in fact, many banks in Indonesia do this practice. This study attempts to examine the effect of factors that influence earnings management in conventional Indonesian banks. The variables in this study are credit risk, capital adequacy ratio (CAR), size, managerial ownership and institutional ownership as independent variables and earnings management variables as dependent variables. The population in this study is a conventional private bank in Indonesia. This study uses a purposive sampling technique. The criteria for objects that can be used as samples in this study were obtained by 55 private banks with the period under study from 2015 2017. The number of units of analysis of this study was 141 units. The analysis technique used in this study is multiple regression analysis to find the effect of managerial ownership, institutional ownership, credit risk, capital adequacy ratio (CAR), and size factors on earnings management in conventional private banks in Indonesia. This study found that factors, size of banking, and CAR had a positive and significant effect on earning management of conventional private banks in Indonesia. Management ownership factors have a negative and significant effect on earnings management. While Institutional ownership factors have no significant effect on earnings management. This study uses the Jones model in measuring earnings management. In the future it will be better if all models that can measure earnings management are used so that the model can be compared more accurately and more in accordance with the factors we will examine.

The Analysis of Factors Influencing Earning Management of Conventional Private Banking in Indonesia