This research aimed to test the influence of good corporate governance,
accounting conservatism, winner/loser stock and free cash flow on earnings
management. The pupolation in this study were 13 property and real estate
companies listed on the Indonesia Stock Exchange 2013-2016. Sampling method
used was purposive sampling method. Total observations sample used were 52
companies. Analytical techniques used was multiple linear regression. The results
of this study indicate that accounting conservatism have positive effects on
earnings management. While audit committee, the proportion of independent
board of commissioners, institutional ownership, managerial ownership,
winner/loser stock and free cash flow have no effect on earnings management.
The research was expected that can give significant contributions to the company
in the form of the managerial implications that mainly related to the variables
studied.