Agency theory suggests that between the principal (owner) and the agent (manager) have different interests, a conflict arises called an agency conflict. This separation of functions between owners and management has a negative impact, namely the flexibility of the management (manager) of the company to maximize profits. This condition occurs because of asymmetry information between management and other parties who do not have access to information about the company. It is therefore interesting to study management actions. This study examines the effect of ownership structure, corporate governance practices and bonus compensation on earnings management. Ownership structure, corporate governance practices and bonus compensation as independent variables and earnings management as the dependent variable. The corporate governance practices used in this study include: the composition of the board of commissioners, the audit committee and independent auditors that are proxied by the size of the KAP. The test results on 100 samples of manufacturing companies listed on the Stock Exchange during the period 2015-2017 showed that the ownership structure, the proportion of independent commissioners and bonus compensation had a significant influence on earnings management. While the audit committee and KAP size do not have a significant influence on earnings management.

Keywords : Corporate Governance, Ownership Structure, Bonus Compensation and Earnings Management.