Behind the numbers: how good corporate governance shapes earnings management in manufacturing companies?

The object of research: This study analyses the impact of Good Corporate Governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange through a systematic literature review. Investigated problem: Good Corporate Governance reduce earnings management practices by balancing various interests through effective supervision. Implementing strong governance measures is essential to prevent fraudulent earnings management and maintain corporate integrity. The main scientific results: The result of research show that managerial ownership and institutional ownership have a negative and significant effect on earnings management. Meanwhile, independent commissioners and audit committees have no effect on earnings management. The area of practical use of the research results: Companies should enhance the role of Good Corporate Governance (GCG) to create a safer, healthier, and more positive work environment, strengthen company reputation, build investor trust, and ultimately reduce earnings management practices. Innovative technological product: The management could increase Corporate Governance to strengthen oversight and reduce the likelihood of earnings management. Also, adopt higher transparency standards in company reporting to reduce information asymmetry between management and stakeholders. Scope of the innovative technological product: Boost implementation of corporate governance in company structure.