<![CDATA[The practices of earnings management are carried out by management due to their opportunistic behavior to achieve certain goals. In mitigating credit risk, a bank is required to set aside a specific amount of funds to cover the expected losses which referred to Loan Loss Provision (LLP). It is one of the largest accruals for a bank because of its important role which connected with the main operating activity in all commercial banks that reflect the quality of earnings assets. LLP can be manipulated by management using smoothing income in order to make earnings looked relatively stable. This research aims to examine the influences of corporate governance, audit quality and company size as control variable on earnings management proxied by discretionary loan loss provisions. This research uses a population of public banks listed in Indonesia Stock Exchange (IDX) on period 2014-2018. The number of sample in this study gathered using purposive sampling method were 26 companies. Statistical analysis method used in this research is multiple linear regressions. The results indicate that institutional ownership had a negative and significant effect on earnings management, while independent board of commissioners, audit committee and audit quality had no significant effect on earnings management.Keywords: earnings management, discretionary loan loss provision, corporategovernance, audit quality, company size ]]>
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