PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, JUMLAH INSTITUSI PEMILIK SAHAM TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI)

The purpose of this study was to determine the effect of the independent board of commissioners, audit committee, managerial ownership, institutional ownership and the number of institutional share owner. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2016 period. The samples used as many as 66 companies from the population of 144 companies, through a purposive sampling method. The data collection is done by using the method of documentation. The analysis technique applied is a technique of multiple linear regression analysis. The results show that part of managerial ownership, institutional ownership and the number of institutional share owner significant negative effect on earnings management and for the variable independent board of commissioners, audit committee had no effect on earnings management.The results show that simultaneously of the independent board of commissioners, audit committee, managerial ownership, institutional ownership and the number of institutional share owner together have an effect on earnings management