Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris, Dewan Direksi, Dan Komite Audit Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur di BEI Periode 2015-2019)

Earnings management is a condition of management involved in the process of preparing external financial statements aimed at gaining personal profit so as to increase and decrease profits. The existence of earnings management can be misleading when the information is used to make considerations that will eventually cause the reader to change or change his or her opinion or decision. This research aims to analyze the influence of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee. The sample selection method uses purposive sampling at manufacturing companies registered in Indonesia Stock Exchange for the period 2015-2019. This analysis tool uses multiple linear regression analysis. The results showed that managerial ownership and audit committees had an effect on earnings management. Institutional ownership, the board of commissioners, and the board of directors have no effect on earnings management