This study examines the effects of Corporate Governance and Firm Size on earnings management Indonesia listed companies sector of Infrastructure, Utilities & Transportation. Earnings management is often used as an opportunistic action to make up financial statements in the interest of management, therefore, it is necessary to investigate the relevant factors and significant tools to monitor it. This study attempt to contribute findings and determinants of earnings management in Indonesia. Earnings management are still interesting topic related to business norms in Indonesia as emerging capital market. The analysis method works with panel data regression by using E-Views software. The modified Jones model (1995) was used to measure accrual-based earnings management. Corporate Governance using Independent Commissioners, Audit Committee, and Institutional Ownership. The results of this study indicate Institutional Ownership structure and Firm Size have significant influences on Earnings Management, while Independent Commissioners and Audit Committee have no significant impact.