PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Food And Beverages Terdaftar di BEI)

This study aims to prove and analyze the effect of ownership structure, company size and leverage on earnings management. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample in this study was determined using purposive sampling technique with quota sampling with a selected sample of 45 companies. The technique of obtaining data uses documentation techniques. The data analysis method used is multiple linear regression analysis method. The results of the study prove that partially institutional ownership has a negative effect on earnings management. Meanwhile, company size and leverage have a positive effect on earnings management