This study aims to find empirical evidence that the presence of gender diversity inthe top management through the presence of a female president director and female finance director can reduce accrual earnings management practices and real earnings management in LQ 45 companies in Indonesia.Women have a more cautious and ethical nature in decision making, which cautious action means having a lower level of corruption so that it can suppress earnings management practices. The population of this study is all companies listed on the LQ - 45 index from 2014 to 2018. The study period is three years long, from 2016 to 2018. There are 23 (twenty-three) companies as samples in this study. Based on the results of this study, the presence of a female finance director can suppress the practice of real earningsmanagement in Indonesia. Besides, the results of this study prove that the position of president or finance director held by women does not affect the accrual earnings management behavior in Indonesia. Also, the presence of a femalepresident director does not affect real earnings management practices in Indonesia. The issue of gender equality is also revealed in this study. Based on theresearch sample, very few women held the position of female president directors in Indonesia, which is around 1.4% and 4.3%.