<![CDATA[The objective of the research was to discover and analyze the influence of proxy in leverage with DAR (Debt to Total Asset Ratio) and DER (Debt to Equity Ratio), corporate governance proxy with proxy in managerial ownership, institutional ownership, independent commissariat, auditing committee and profitability with proxy in ROA (Return on Asset) and ROE (Return on Equity) on earnings management. The population consisted of 25 manufacturing companies in consumptive goods sector i.e. food and drink, cigarettes and pharmacy listed on Indonesia Stock Exchange from 2014-2016. The research employed census method in which the whole population was taken as the samples. The data consisted of secondary data i.e. quantitative data. The research results proved that (1) DAR and managerial ownership had positive and significant influence on earnings management; (2) DER and independent commissioners had positive yet insignificant influence on earnings management; (3) Auditing Committee and ROA had significant negative influence on earnings management; and (4) Institutional ownership and ROE had negative yet insignificant influence on earnings management.]]>
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