Pembimbing : Wiwik Pratiwi
Abstrak
This research aims to provide empirical evidence on the influence of good corporate governance (managerial ownership, institutional ownership, independent board of commissioner, audit committee), company size and free cash flow on earnings management.

Sample used in this research are manufacturing company listed in Indonesia Stock Exchange in 2015-2017 using purposive sampling and obtained 41 companies. This research used secondary data of annual report or financial statement obtained from Indonesia Stock Exchange (IDX) or company website in 2015-2017 period. Data were analyzed using multiple regression method.

The finding of this research are managerial ownership and free cash flow has a negative significantly effect to earnings management, whether the institutional ownership, independent board of commissioners, audit committee and company size does not have a significantly effect to earnings management. In addition, good corporate governance, company size and free cash flow simultaneously has a significant effect to earnings management.

Keywords: Good corporate governance, company size, free cash flow, earnings management