Abstract :
This study aims to examine the effect of good corporate governance
mechanisms (managerial ownership, institutional ownership, independent board
and audit committee) to earnings management, to include a control variable,
namely leverage, profitability, and firm size. The population in this study are all
manufacturing companies listed in Indonesia Stock Exchange. Samples
determined by using purposive sampling method. The samples obtained were as
much 28 companies. Testing the hypothesis using multiple regression analysis
method with the help of SPSS version 19. The test results showed that good
corporate governance mechanisms have no effect on earnings management.
Keywords: good corporate governance, earnings management