This study aimed to test whether the structure of managerial ownership, institutional ownership, size of the board of commissioners, the size of the board of directors and an independent commissioner have a significant effect on earnings management in the consumer goods industry companies, either partially or simultaneously. The method used in sampling was purposive sampling with criteria the consumer goods industry company listed on the Stock Exchange and had complete data in accordance with the data that is required variables managerial ownership, institutional ownership, size of the board of commissioners, the size of the board of directors, independent commissioners and earnings management. The analysis method used was multiple linear regression with the significant level (α) 0.05.
The results of this study indicate that managerial ownership, institutional ownership, size of the board of commissioners, the size of the board of directors and independent commissioners simultaneous significant effect on earnings management. Managerial ownership is partially significant effect on earnings management. Institutional ownership partially significant effect on earnings management. The size of the board of commissioners is partially significant effect on earnings management. The size of the board of directors is partially significant effect on earnings management. Independent commissioner partially significant effect on earnings management.