@thesis{thesis,
		author={ARROZI  MUHAMMAD FAKHRUDDIN},
		title ={PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT},
		year={2016},
		url={http://eprints.perbanas.ac.id/1675/},
		abstract={The objective of this research is to examine the influence of ownership structure
and good corporate governance on the earnings management in the consumer
goods sector companies listed on the Indonesian Stock Exchange period 2012-
2014. Number of samples are 45 companies with a sampling technique using
purposive sampling. The independent variable of this study is the ownership
structure by using the indicators of managerial ownership, institutional
ownership, public ownership, and the independent variable of good corporate
governance is using the indicator independent directors, audit committee, board
of directors, and also the dependent variable of this study is earnings
management is measured using value discretionary accruals. Technique data
analysis consisted of descriptive analysis and statistical analysis were processed
using SmartPLS version 2.0 M3 program. The model was evaluated by the
measurement model (outer model) and the structural model (inner model). Results
of this study are: (1) The ownership structure has no significant negative effect on
earnings management, (2) Good corporate governance has significant negative
effect on earnings management.

Keywords: ownership structure, good corporate governance and earnings
management.}
		}