| The objectives of this study are to provide empirical evidence and examine the influence of corporate governance mechanisms on earnings management behavior. The corporate governance mechanisms of this study are ownership concentration, composition of board of commissioner, audit firm industry specialization and corporate social responsibility disclosure. The dependent variable, earnings management is measured by discretionary accruals using modified Jones model. This study used data of companies that were listed at the Indonesia Stock Exchange for three years from 2007-2009. The sample was 71 companies in the manufacturing sector which is determined by random sampling method. The analytical method used is multiple regressions. The result of this study shows that (1) ownership concentration had no significant influence on earnings management, (2) composition of board of commissioner had no significant influence on earnings management, (3) audit firm industry specialization had a significant influence on earnings management, (4) corporate social responsibility disclosure had a significant influence on earnings management. Key words: earnings management, corporate governance, corporate social responsibility disclosure |