PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA - Mahariana, I Dewa Gede Pingga (Accounting Department,Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2014)