The purpose of this study is to determines the effect of managerial ownership, institutional ownership, bonus compentation, and leverage on earnings management. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange in the period of 2016-2019. The sampling technique used was purposive sampling technique, so that 68 sampel were obtaind that met the criteria. The data analysis technique used is multiple regression analysis. The result of this study indicate that managerial ownership and institutional ownership have a positif effect on earning managemen, while the bonus compentation dang leverage have no effect on earning management