Electronic Theses and Dissertation

Abstract the objectives of the research are to find out empirical evidence of the effect of institutional ownership, managerial ownership, leverage and firm size towards earnings management. the target population was listed companies in manufacturing sector at the indonesia stock exchange from 2004-2007. the method of analysis of this research used multiple regression. with used census method there were 34 companies meeting the criteria the result of this research showed that i) institutional ownership had influence to earnings management; 2) managerial ownership had influence to earnings management; 3) leverage had influence to earnings management; 4) firm size had influence to earnings management; 5) simultaneously of institutional ownership, managerial ownership, leverage and firm size had influence to earnings management. key words: institutional ownership; managerial ownership; leverage; firm size and earnings management.