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The purpose for this researching is to know more deeply of the effect of ownership structure and particular correlation transaction to company performance. The ownership structure will be measured by variable of public managerial ownership.  The particular correlation transaction will be measured by comparing transaction position report of assets and liabilities in balance sheet divide value of ownership share (equity). Performance company will be measured by using analysis of return of equity ( ROA ). Conclusion the result of this research is ownership structure managerial which is belong to public managerial has positive effect  to company performance. The more high of value ownership structure may effect to company performance better. Whereas particular correlation transaction has effect to company performance under managerial structure ownership.  Generally the effect of two variable to company performance is in the level of medium category.

Keyword: company performance, managerial ownership and particular correlation transaction.

The research was conducted with the aim to identify and prove the effect of simultaneous and partial characteristics of the preparation of the budget that includes: organizational structure, budgetary participation, budget goal clarity, level of budget goal difficulty, feedback on the budget, budget evaluation and the level of justice budget on managing performance. Design used in this study is a survey method, survey methods included descriptive research. This study aims to describe and the hypothesis of a causal relationship between independent variables and dependent variables, either simultaneously or partially. The results showed that: (1) Simultaneous preparation of the budget of the characteristics of organizational structure, budgetary participation, budget goal clarity, level of budget goal difficulty, feedback on the budget, budget evaluation and the level of fairness affect managerial performance budget Pancasila University; (2) In partial organizational structure budgetary participation, budget goal clarity, feedback from the budget, the budget and the level of justice evaluation budget does not affect the managerial performance of Pancasila University while the level of difficulty of achieving budget affect managerial performance Pancasila University.

Keywords: budget characteristics, managerial performance.

The objective of the research is to find out empirical evidence of the effect of ownership structures and financial performance on earnings management and the impact on stocks return on manufacturing companies as listed at The Indonesia Stock Exchange. The population of the research are listed manufacturing companies at Indonesia Stock Exchange, and the sample used in this study is based on the financial reporta ended 31 December, information on the ownership stock and financial highlights over 2001 - 2005. The methodology used in this study is to conduct an exploration with monitoring and evaluation of financial reports on manufacturing companies to find some empirical evidence on the financial performance. The research outcome indicates that: (1) the ownership structure, financial performance and earning management to take effect on stock return; (2) institutional ownership structures, size and profitability to take significant and positive effect on stock return, while managerial ownership structures, leverage and earnings management to take signiificant and negative effect on stock return.


Key words: Ownership structures, financial performance and earnings management and stocks return

The objectives of the research were to examine the effect of ownership structures and financial performance on earnings management. The study was conducted on manufacturing companies listed at the Indonesia Stock Exchange. The research findings indicated that the ownership structure and financial performance influenced earning management. In addition, institutional owneship structures and managerial ownership structures significantly and negatively affected earnings management and whereas size, leverage and profitability positively influenced on earnings management.


Keyword: ownership structures, financial performance. size, leverage, and earning management.

The objective of this study is to find out empirical evidence of the effect of ownership structures and financial performance on earning management and the impact on stocks return study on manufacturing companies listed at Indonesia Stock Exchange. The population of the study are listed manufacturing companies at Indonesia Stock Exchange, and the sample used in this study is based on the annual financial reports ended 31 December, information on the ownership stock and financial highlights over 2001 - 2005. The conclusions of the study are as follows: (1) if the size, leverage and profitability become bigger so the earnings management become bigger too, while if the institutional ownership structures and managerial ownership structures become bigger, so the earning management become smaller; (2) if the institutional ownership structures, size and profitability become bigger so stocks return become bigger too, while if the managerial ownership structures, leverage and earnings management become bigger so stocks return become smaller.

Key words: Ownership structures, financial performance, earnings management, stocks return