T he aims of this research is to find empirical evidences regarding the impact of financial distress, internal and external mechanisms corporate governance onearnings management. Financial distress is measured by altman z-score model.Internal mechanism of corporate governance that used is independent commissionerproportion, Board of commissioner and director’s compensation, audit committeesize, risk management committee. External mechanism of corporate governance thatused is CPA firm size and audit tenure.This research was conducted with library research and documentation methodusing data from the financial statements of non-financial services companies. Themethod of analysis used in this research is multiple regression. This research usesdata non-financial services companies that listed on the Indonesian Stock Exchange(IDX) in 2014 – 2016. The sample was 79 companies with 237 observations assample. Sampling was done by purposive sampling technique. Hypothesis testingtechniques performed using SPSS.The result of this research indicate that financial distress have a positive andsignificant effect on earnings management. Board of commissioner and director’scompensation, audit committee size have a negative and significant effect onearnings management. While independent commissioner proportion, riskmanagement committee, CPA firm size, and audit tenure does not have a significanteffect on earnings management