Fitri*, Haryatti, Roslaini

<strong>Name of Scholar: </strong>Fitri*, Haryatti, Roslaini<br><strong>Brief About Scholar: </strong>The problem that often arises in agency relations between shareholders and managers is when managers should maximize the welfare of shareholders, but on the other hand, managers also have an interest in maximizing their welfare. When information asymmetry is high, shareholders do not have the information needed to know the conditions of the company so that managers can freely practice earnings management. The management often misused the financial statements by making changes in the use of accounting methods used, so that company profits can be managed, raised, or lowered according to their wishes, known as Earning Management. This study aims to determine the effect of Financial Distress, Good Corporate Governance, and Disclosure of Corporate Social Responsibility on Earning Management. The population in this study includes Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2012-2016, totaling 70 companies. This study uses secondary data obtained from the Indonesia Stock Exchange through the website www.idx.co.id. This study uses quantitative research methods and is analyzed using multiple linear regression tools using IBM SPSS Version 23 application program and sampling techniques using Purposive Sampling Methods and samples in this study were 47 companies. The results of this study indicate that Financial Distress has a positive and significant effect on Earning Management and Good Corporate Governance and Disclosure of Corporate Social Responsibility and has a significant negative effect on Earning Management. This is evidenced by the greater financial distress, the higher the pressure faced by managers which cause managers to take Earning Management actions, and the greater the application of Good Corporate Governance and Disclosure of Corporate Social Responsibility will reduce Earning Management actions.<br><strong>Name of Institution: </strong>University of Riau, Pekanbaru, Indonesia<br><strong>Previous Research Papers: </strong>N/A<br>