The purpose of this research is to analyze the influence of good corporate governance mechanism to earnings management. The good corporate governance mechanisms used consist of managerial ownership, independent board of commissioner, and audit committee. This research uses descriptive quantitative method. The number of samples used is 9 mining sector companies listed on the Indonesia Stock Exchange period 2012-2016. Data of research result is processed by classical assumption test consist of multiple regression analysis, partial test, simultaneous test, and coefficient of determination. The results show that managerial ownership has a negative and significant effect on earnings management. The independent board of commissioners has a positive and significant impact on earning management, and the audit committee has no significant effect on earnings management.


Keywords: managerial ownership, independent board of commissioner, audit committee, and earnings management