This research aims to get an overview of the influence of Good Corporate Governance (GCG) on Earnings Management practices in the research period from 2014 to 2021 with selected journals sample. What are the topics that GCG used and how it affects on earnings management, as well as what motives, theories, and models are used in measuring Earnings Management practices are the areas of this research. The researcher uses a Systematic Literature Review (SLR) methodological approach and the results show that the influence of the GCG mechanism on earnings management is quite diverse. This study wants to provide new insights regarding earnings management research in the perspective of good corporate governance in the future. Several topics proposed for the next research are intellectual capital, ownership by age factor, foreign ownership and earnings management measurement model with a new approach developed by Dechow et al., 2011.
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