Earnings management is act of a manager that report earnings which can maximize personal
interest or company interest by using accounting policy method (Scott, 2000). Manipulative
behavior done by manager emerged from interest conflict and it can be minimized through a
monitoring mechanism which aims to align considerable interests. Monitoring mechanism can be
in form of independent commissioner boards proportion, commissioner boards size, audit
committee, concentrated ownership and culture. The research aims to test effect of independent
commissioner board proportion, size of commissioner board, audit committee, concentrated
ownership and culture toward the earnings management. Result show that independent
commissioner boards proportion does not negatively affect earnings management, commissioner
boards size does not negatively affect earnings management, audit committee does negatively
affect earnings management, concentrated ownership does negatively affect earnings
management and culture does affect earnings management.