PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI JII (JAKARTA ISLAMIC INDEX) TAHUN 2014 – 2018

Earnings management is a manager's moral hazard problem that arises because of a conflict of interest between the manager as the agent and the shareholder or owner as the principal.This study aims to determine the effect of corporate governance on earnings management. corporate governance is measured by indicators of independent commissioners, majority shareholders (top share,) audit committee and earnings management calculated by modified jones model. The population in this study were companies registered in JII (Jakarta Islamic Index) during 2014 2018. Samples taken through the technique of sampling technique amounted to 90 data. The method of analysis in this study uses panel data analysis with the help of the Eviews 8. The results of this study indicate that the independent commissioners and the board of commissioners have a significant positive effect on earnings management. While the majority shareholders (top share) and the audit committee did not have a significant effect on earnings management