The purpose of this study is to empirically prove the effect of profitability, debt and firm company size on earnings management with dividend policy as moderating variable. Samples used in this study were manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018 periods. The data analysis technique used were statistical descriptive, multiple linear regression analysis and classical assumption tests. The results of the study showed that the company's profitability and size have no effect on earnings management. While debt has an effect on earnings management. The further analysis also showed that Dividen policy moderated the effect of company size on earnings management while dividend policy not modersted the effect of profitability and debt on earnings management.