Corporate Governance Mechanisms and Earnings Management: An Empirical Investigation of Indonesian Banks Listed on the Indonesia Stock Exchange (2019-2021)

The implementation of good corporate governance (GCG) in the banking sector seemed to be starting to slacken when there was rampant theft of funds or fraudulent practices that hit banking.The banking industry is a trust industry.If investors lose confidence due to biased financial statements due to earnings management actions, they will withdraw funds together, which can result in a rush.Therefore, a mechanism is needed to minimize earnings management carried out by banking companies, one of which is corporate governance.The purpose of this research is to determine corporate governance as measured by the independent Board of Commissioners, the Independent Audit Committee, and managerial ownership of profit management.The population in this study was the entire banking company registered at IDX in 2019-2021.The researcher used a sampling method, resulting in a total of 22 banks.The data analysis methods used in this study are descriptive statistical analysis and inferential analysis, including classical assumption trials, multiple regression analysis, and hypothesis testing, using SPSS 26 programs.The results of this research show that the independent Board of Commissioners, Independent Audit Committee, and managerial ownership have no effect on profit management.The simultaneous results of the research show that the independent Board of Commissioners, Independent Audit Committee, and managerial ownership have no effect on profit management.