Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014

This study to examine the effect of managerial ownership and
institutional ownership to earnings management. Modified Jones Model is used to
estimate discretionary accruals (income increasing, income decreasing, or
income smoothing) in this study. The financial sector has been choosen because of
a study sample reported a high profit. Data analysis using multiple linear
regression. The test results found that the effect of managerial ownership on
earnings management is negative while institutional ownership has no effect on
earnings management.