THE INFLUENCE OF SPECIALIZATION INDUSTRY, TENURE, SIZE KAP, AUDIT COMMITTEE ON REAL EARNINGS MANAGEMENT: Study on Manufacturing Companies Listed in Indonesia Stock Exchange

This study aims to analyze the influence of specialization industry, tenure, SizeKAP, audit committee on real earnings management. The subject in this study wasmanufacturing Companies on Listed in Indonesia Stock Exchange from 2007 until 2013.In this study, sample of 21 companies were selected using purposive sampling. Analysistool used in this study is the Statistical Package for Social Sciences (SPSS). Based on theanalysis that have been made the result are size KAP of significantly influence on realearnings management, other variable such as specialization industry, tenure and auditcommittee did not influence significantly on real earnings management.