Daftar Isi:
  • This research aimed to empirically examine the effect of good corporate governance and audit quality towards earnings management. The samples of this study comprised 12 companies that participated in the survey of CGPI in 2016. The PLS with WarpPLS 6.0 software was used for data analysis. The findings showed that the good corporate governance measured by corporate governance index negatively and significantly affected the earnings management. Meanwhile, the audit quality positively and insignificantly the earnings management.