This study aims to examine the effect of auditor quality and corporate governance on earnings management in corporate banking. Quality auditor in this study using a proxy and the Big Four Auditors and Non Four Auditor. While corporate governance in this study is of managerial ownership, institutional ownership, and the proportion of independent board. This study uses data banking companies listed on the Indonesia Stock Exchange (BEI) in 2009-2011 as many as 66 samples of the banking company. The method of analysis used in this study were multiple linear regression with SPSS version 19.0. The results showed that all independent variables simultaneously affect on management profits and are able to explain the dependent variable of 45.8% and the rest explained by other variables outside the model. Variable that has a positive and significant influence on earnings management is a quality auditor, while the managerial ownership variables and institutional ownership has a negative and significant effect. Variable proportion of independent board does not provide a significant and positive effect on earnings of the company management banking.