This research study aims to prove and test the impact of ownership
structure toward earnings management through real activities manipulation using
the proxy real earnings management. The sampling method is purposive sampling.
Samples in this research is using 88 manufacturing companies listed in Indonesian
Stock Exchange (IDX) during 2012-2016. The hypothesis testing uses multiple
regression analysis and SPSS as the data analysis tools.
The result shows that institutional ownership does not have any impact
toward earnings management. Managerial ownership has a positive impact, and
the public ownership negatively impact toward earnings management.