T he purpose of this research is to examine the influence of financial performance, audit quality, and mechanism of good corporate governance both partially and simultaneously on the earnings management. Periods used in this study is 4 years i.e. starting in 2014 – 2017. Independent variables used in this research are the financial performance included leverage as the proxy, audit quality, and mechanism of good corporate governance included size of audit committee, proportion of independent commissioners, institutional ownership, and managerial ownership as the proxies. The dependent variables used in the study was the earnings management (Discretionary Accrual as the proxy).Samples are composed of 140 manufacture companies and taken using the method of purposive sampling. The population of this research is the manufacture companies listed in the Indonesia Stock Exchange. The data used are secondary data obtained from the financial reports and annual reports can be accessed on the website of the Indonesia Stock Exchange (IDX). This research method using multiple regression analysis.The results of this study indicate that the financial performance and audit quality have negative significant effects against the earning management, while mechanism of good corporate governance does not affect significantly to the earnings management.