PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJEMEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2017)

This study aims to see the negative effect obtained by earnings management on the existence of a board of commissioners that has no correlation with finances, a board whose task is to carry out the duties of the board of commissioners, managers, institutional owners of a company. The variables used in this study are the proportion of independent commissioners, audit committees, management ownership, and institutional ownership. Collecting data in this study by manufacturing companies listed on the Indonesia Stock Exchange. The sample population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2017. The sample determination method used purposive sampling with a sample of 150 companies. In this study using multiple linear regression analysis with the help of IBM SPSS software version 21. The results of this study indicate that the independent board of commissioners and audit committee variables as well as management ownership and institutional ownership are said to have no significant or negative effect on earnings management.