PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT

The goal of the research is to know the influence of ownership structural, the company measurement and corporate governance practice toward earnings management. Proxy of ownership structural uses institutional ownership, measurement of company measured by market capitalism and corporate governance practice measured by proportion of independent of commissioner council. The analysis method that used is double linier regression. This research used empirical date from Jakarta Stock Exchange with 30 samples of manufactured company in 2002-2004. Based on the result of the testing found that structural variable of institutional ownership, company measurement and proportion of independent of commissioner council has negative influential and significance toward earnings management, which is the bigger of institutional ownership so more little the earnings management. The bigger company measurement so more little the earnings management and the higher proportion of commissioner council so more little the earnings management.