T he purpose of this research is to examine the influence of ownership structure, debt structure and corporate governance practices to earnings management and relationship between earning management and future profitability.tIn this research , corporate governance practices measured by tthe prpopotion of independent commissioners, the number of audit committee meeting frequency, the activity of the audit committee and audit quality. Furthermore the purpose of this reseacrh to determine whether earnings management is efficient or opportunistic, and investigate the effect of ownership structure, debt structure, and implementation of corporate governance on the type of earnings management. There are 47 samples of manufacturing industry in Indonesian Stock Exchange in the year 2007-2009 to examine the influence of the ownnership structure, debt structure and corporate governance practices to earnings management and relationship between earning management and future profitability. The result of this research that ownership structure does not have impact to earnings management, while the structure of the debt has a significantly positive impact on earnings management. For corporate governance there is, the activity of the audit committee and audit quality has a significantly negative impact on earnings management, while the proportion of independent commissioners and the number of audit committee meetings had no earning management does not have impact to future profitability, and the type of earnings management in public company in Indonesia is opportunistic.