The aim of this study to examine the influence of board of commissioners composition and size, audit committees, company size, institusional ownership toward earning management among public bank companies listed at Indonesia Stock Exchange. The study was using 24 mining company listed in Indonesia Stock Exchange periode between 2010-2013, with 96 total observation. The hypothesis were tested using multiple regression to examine the influence board of commissioners composition and size, audit committees, company size, institusional ownership toward earning management. The result of this study showed audit committee and company size have significant influence to earning management, while board of commissioners composition and size, institusional ownership did not have significant influence to earning management. 
Keyword: board of commissioners, audit committees, company size, institusional ownership