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Library's collection Library's IT development CancelMany kinds of literature have examined the relationship between internal audit quality, external audit quality and earnings management. The purpose of this research paper is to explore that relationship when there is an impact from CGPI, provided with the evidence from 40 Indonesian listed banks in 2013-2017. The data for this study is collected through the annual report, Bloomberg and SWA magazine, thus examined using Random Effect regression model to test the effect between audit quality and earnings management with CGPI as an interacting variable. The research result shows that the correlation between internal audit quality, external audit quality and earnings management of banks is only observable if there is an interaction from CGPI variable. This study is limited to the sample size tested and the industry-specific sample. This research contributes to the literature by discovering the importance of CGPI in increasing internal and external audit quality as well as its impact on rising earnings management level.