Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Governance, Karakteristik Perusahaan, dan Kompensasi Manajemen terhadap Manajemen Laba. Corporate Governance diproksikan dengan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional. Karakteristik perusahaan diproksikan dengan variabel dummy, dan kompensasi manajemen diproksikan dengan total kompensasi. Sedangkan manajemen laba diproksikan dengan discretionary accruals jones model modified. Sampel penelitian sebanyak 50 perusahaan konstruksi, real estate, dan property yang terdaftar di BEI, dipilih mengunakan teknik purposive sampling. Metode analisis yang digunakan adalah model analisis regresi moderasi. Hasil dari penelitian ini menunjukkan corporate governance, dan karakteristik perusahaan dapat berpengaruh positif pada manajemen laba. Sedangkan variabel kompensasi manajemen dapat memoderasi hubungan antara corporate governance dengan manajemen laba.

The research purposed to know the effect of corporate governance, and characteristic of company on earnings management. of companies, managerial compensation, and ernings management. Corporate Governance proxied with independen of comissioners, audit committee, intitutional ownership, and managerial ownership. Characteristic of Company proxied with dummy variable. And managerial compensation proxied with total compensation. While, earnings management proxied with discretionary accruals which calculated using modified jones models.  The research sample of 50 the constuction, real estate and property companies listed on the IDX, the sample was selected using purposive sampling technique. The analytical method used is moderation regression analyzise model. The result of this research showed that corporate governance and characteristics of company  have an possitive impact of earnings management. While Variable managerial compensation may moderated the relationship between corporate governance with the earnings management.