proxies by Institutional Ownership, Managerial Ownership, Composed of Independen board of directors, Size of the Board of … Ownership, Composed of Independen board of directors, Size of the Board of Directors and Audit Committee had significant … Ownership, Composed of Independen board of directors, Size of the Board of Directors and Audit Committee had significant …

, such as: board of commissioner and board of commissioner composition. Ownership structure that used in this research, such … purposive sampling method. Analysis model that used is multiple regression analysis. Results of this research show that board of … commissioner composition have significant influence to earning management partially. Board of commissioner, size firm …