The purpose of this study is to determines the effect of managerial ownership,
institutional ownership, the proportion of independent directors, managerial
ability and leverage ratio on earnings management. The population used in this
study are manufacturing companies listed on the Indonesia Stock Exchange in the
period of 2015-2018. The sampling technique used was purposive sampling
technique, so that 104 samples were obtained that met the criteria. The data
analysis technique used is multiple regression analysis. The results of this study
indicated that managerial ownership, institutional ownership, and leverage ratios
have a negative effect on earnings management, while the proportion of
independent directors and managerial ability have to effect on earnings
management.