The purpose of this study was to determine the effect of managerial
ownership, institutional ownership, public ownership, the board of commissioners,
and the audit committee on earnings management. The sample selection in this
study was carried out by purposive sampling method. Based on the stated criteria,
obtained 56 samples of observation data. The data analysis techniques used in this
study were descriptive statistics, classical assumption tests, and multiple regression
analysis. The results of the analysis show that partially managerial ownership has
no effect on earnings management, institutional ownership and public ownership
partially have negative effects on earnings management. Meanwhile, the board of
commissioners has a positive effect on earnings management. furthermore, the
audit committee has no effect on earnings management.