T This study aims to examine whether the implementation of anti-bribery management systems (smap) and good corporate governance (gcg) systems can reduce earnings management activities in state-owned enterprises (bumn). good corporate governance (gcg) in this study focuses on the audit committee, board of directors, institutional ownership, and independent commissioners. the data used in this study is secondary data, including literature analysis such as books, articles, and journals, as well as documentation studies that include the collection of financial statements and annual reports from state-owned enterprises state-owned enterprises (soes) during the period 2019-2024. the research sample was selected using purposive sampling, resulting in 162 companies as the sample. the data analysis used for hypothesis testing was panel data regression analysis panel data regression analysis using the eviews 9 program. the results of the study indicate that the variables of audit committee, institutional ownership, and independent commissioners do not have a negative effect on earnings management, while the variable of the board of directors has a negative effect on earnings management. the results of the study also indicate that the variables of audit committee and independent controlled by the anti-bribery management system (abms) have a significant negative effect on earnings management. meanwhile, the variables board of directors and institutional ownership controlled by the anti-bribery management system (abms) do not affect earnings management.