T This study aims to determine the effect of corporate governance in moderating earnings management against firm value. The period used in this study is 4 years, namely 2014 - 2017. The independent variable used is Corporate Value as measured by Price Earning Ratio (PER). The dependent variable used is Profit Management which is proxied by Real Earning Management and Accrual Earning Management. The moderating variable used in this study is Corporate Governance which is proxied by independent audits, board of directors, board of commissioners, and independent commissioners. The research sample was taken using a purposive sampling method. The population taken is banking companies listed on the Indonesia Stock Exchange. The data used is in the form of secondary data obtained from financial reports and annual reports that are accessed through the Indonesia Stock Exchange (IDX) website www.idx.co.id. This study uses multiple regression analysis. The results of this study indicate earnings management has a negative effect on firm value. Meanwhile, corporate governance is able to strengthen the relationship between earnings management and company value.Based on the tests that have been carried out, the results are that real earning management with an interest expense and discretionary expense approach and the accrual earnings management variable does not have a significant effect on firm value. Corporate governance variables with board director indicators, board of commissioners, independent commissioners, and independent audits cannot influence the positive relationship between accrual earnings management and firm value. For board directors and independent audits indicators can strengthen the negative relationship between interest expense and company value, while indicators for board of commissioners and independent commissioners cannot influence the negative relationship between interest expense and firm value. In its influence between discretionary expense on company value, an indicator of corporate governance that is able to strengthen negative relations is the board of directors. While the indicators of board of commissioners, independent commissioners, and independent audits cannot influence the negative relationship between the discretionary expense variable and company value.