This study aimed to analyze and empirically test the effect of Company Size, Audit
committe effectiveness, Managerial ownership Structure, Institusional Structure
and Financial Distress Ownership on earning management. Samples in this
reserch are 15 manufacturing companies sector consumer goods listed in IDX
during observation year of 2012-2016 periods. Sampling method used purposive
sampling. The analysis technique used in this reserch is multiple regression
Analysis in order to obteined the reletionship between variables. The result of the
reserch shown that company size has no positive effect on earning manajemen,
Audit commite effectiveness has no negative effect on earning management, White
the managerial ownership sructure, Institusional ownershipp structure negatively
effect earning management, and financial distress has a positive effect on earning
management.