The purpose of this research is to find out the impact of good corporate governance mechanism and audit quality has on earnings management. Good Corporate Governance is measured by proportion of independent commissioners and proportion of institutional ownership. Audit quality in this research is proxied by bigfour and non-big four audit firm. Discretionary accruals are utilized to measure earnings management. Data utilized in this research are secondary data obtained from manufacturing companies listed on Indonesia Stock Exchange within the period 2014-2016. Total of 252 samples are acquired by utilizing purposive sampling method and analyzed with multiple linear regression method. Based on this research result, it shows that there is no relationship between proportions of independent commissioners towards earnings management. Proportion of institutional ownership also shows no effect towards earnings management. Lastly, Audit quality that is proxied by big-four and non-big four also did not have any effect on earnings management.