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This study aims to determine the factors that affect earnings management in corporate reporting on companies listed on the Indonesia Stock Exchange in 2014-2016. The variables used in this study are auditor switching, big-four KAP, audit committee independence, firm size, and profitability. The research sample is 70 companies listed in Indonesia Stock Exchange (BEI) 2014-2016 periods. The sampling technique is random sampling.
The result shows that KAP Big-Four, Komite Audit Indipendence and firm size have a positive effect on earnings management. While, auditor switching and profitability have no impact on earnings management