The study of enterprise governance in Indonesia is still rare and inconclusive. The most constraint faced by all researchers is in determining the best key performance indicator that can be a proxy of enterprise conformance. This study tried to give better explanation regarding the use of enterprise governance in dealing with accounting scandals. We use discretionary accruals as proxy of accounting scandals. To get the appropriate value, we deploy the Jones model to calculate the value of discretionary accruals. The study comprises 118 non banking listed companies along the year of 2000 to the year of 2009. We then try to design some categorization criteria in selecting the best ratio that can be use to analyze the implementation of enterprise governance. There are three categorization used in the study; ROA, liquidity ratio and solvency ratio. Each ratio then divided into three levels; lower, moderate and high levels. We found that for each category there is strong signal that Indonesia companies do engage in using enterprise governance to deal with accounting scandals. The number of independent commissioner, managerial ownerships, institutional ownerships and size of board of director may become significant factors in minimizing the probability of accounting scandals. We also found signal that solvency ratio can be the most appropriate indicators in evaluating the conformance within the company. The limitation of this study is that we didn’t use audit committee as one of the independent variable because of data constraint. Therefore, the next research may use the number of audit committee as other independent variable.