The monetary crisis that occurred in 1997 and the collapse of the giant companies of the world in the early 2000s due to a manipulation of accounting (earnings management). Manipulation of accounting also happens to companies that listing on the Jakarta Stock Exchange. And this makes accounting experts to focus on an independent commissioner. The experts agree that the independent commissioner is an important issue related to earnings management through a substance that can be provided by an independent commissioner. Earnings management can be reduced if supported by an adequate proportion of independent commissioners. Based on such consideration, the researcher is interested in doing research that aims to determine the proportion of independent commissioners relationship with earnings management. Research done by the manufacturing survey at 48 listed companies in Jakarta Stock Exchange drawn at random from the population. The data used in this study is secondary data from the annual report. Data were analyzed using product moment analysis. The results showed that the proportion of independent commissioners have a positive relationship with earnings management, but not significant at the issuer's manufacturing in the Jakarta Stock Exchange.