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This study aimed to investigate the effect of the board of commissioners, audit committee gender, and institutional ownership on earnings management. The sample in this study were 28 mining companies of total 140 listed on the Indonesia Stock Exchange (IDX) between 2012-2016. Multiple linear regression analysis was used to test the hypothesis of this study. The hypothesis testing indicated that board of commissioners and institutional ownership had a significant and negative influence on earnings management. While the audit committee gender does not affect earnings management. Keywords— Earnings management, board of commissioners, audit committee gender, institutional ownership, mining companies, Indonesia.

Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management