Penelitian ini menguji pengaruh Corporate Governance terhadap manajemen laba, manajemen laba yang diproksikan dengan nilai discretionary accrual menggunakan rumus modified jones model. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Sektor Industri Dasar dan Kimia. Pemilihan sampel memakai teknik purposive sampling selama periode penelitian, tahun 2013-2016. Data dianalisis menggunakan regresi linier. Hasil penelitian menunjukkan bahwa manajemen laba tidak berpengaruh terhadap ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, namun berpengaruh positif terhadap komite audit, apabila nilai discretionary accrual dalam suatu perusahaan naik maka pengawasan monitoring komite audit juga akan naik dan lebih memperkuat pengawasan

Kata Kunci : Corporate Governance, Manajemen laba, Discretionary accrual

This study examines the effect of The Corporate Governance to the earnings management, The earnings management is proxied by the discretionary accrual value using the modified jones formula. This research model uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in Basic Industry and Chemical Industry Sector. The samples are chosen by the using purposive sampling technique during the study period, 2013-2016. Data were analyzed using linear regression. The results showed that earnings management did not affect the size of the board of commissioners, the proportion of independent commissioners, managerial ownership, institutional ownership, but had a positive effect on the audit committee. If the value of discretionary accruals in a company rose, the supervision of audit committee monitoring would also increase and strengthen supervision.

Keywords: Corporate Governance, Earnings Management, Discretionary accrual