Christiano Lombogia vOL 6 ED.1

This study aims to examine the influences of institutional ownership, good corporate governance, and firm size on earning management. Earning management was measured by discretionary accruals, institutional ownership was measured by the stock percentage of institutional, good corporate governance was measured by three variables (composition of independent board of comissioner, audit committee, and KAP size), and firm size was measured by log natural of total sales. This study used the data of 37 manufacturing companies listed in IDX from 2012-2014. The method of data collection used purposive sampling techniques. The data were then analized using multiple regression analysis. The results shows that the institutional ownership and good corporate governance (composition of independent board of comissioner, audit committee, and KAP size) have significant effect on earning management. While firm size has no significant effect on earning management.